2014 (9) TMI 11

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e facts and in the circumstances of the case, the Tribunal was right in law in dismissing the appeal by not condoning the delay of three years two months and three days in preferring the appeal before the Commissioner of Income Tax? 2. Whether on the facts and in the circumstances of the case, the Tribunal ought to have condoned the delay where the Tribunal had already discussed the merits of the case and adjudged in the appellant's favour for the previous assessment years 2004-05, 2005-06 and 2006-07? 2.1. The brief facts of the case are as under: The assessee is engaged in the business of warehousing and transportation. For the assessment year 2004-2005, the Tribunal, by order dated 21.7.2011 made in I.T.A.No.266/Mds/2010, treat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2012 issued under Section 148 of the Act, the assessment for the assessment year 2007-2008 was reopened on some other grounds. Even at this stage, the assessee made a request for rectification of the original assessment order by treating the income from letting out of warehouses as business income. The said request made by the assessee did not find favour with the Assessing Officer and revised assessment order was passed on 28.12.2012. 2.5. Thereafter, on 18.2.2013, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) along with a petition for condonation of the delay of three years, two months and three days. The Commissioner of Income Tax (Appeals), without going into the merits of the matter, dismissed the appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent order in the light of the orders passed by the Commissioner of Income Tax (Appeals) and the Tribunal treating the income from letting out of warehouses as business income for the earlier assessment years, but such request was rejected by the Assessing Officer. 7. That apart, it is also pointed out by the learned counsel for the assessee that the Commissioner of Income Tax (Appeals), while refusing to condone the delay, was very much aware of the order passed in the assessee's own case for the assessment years 2005-2006 and 2006-2007, wherein it was held that income from warehousing activities should be treated as business income. 8. The assessee has been continuously pursuing his appeals for the earlier assessment years on the....