2015 (7) TMI 17

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....n 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 19 April 2013 passed by the Income Tax Appellate Tribunal (the Tribunal) passed for Assessment Year 2006-07. 2. The appeal is admitted on the following substantial question of law: Whether in the facts and circumstances of the case, was the Tribunal justified in upholding the order of Commissioner of Income Tax (Appeals) ref....

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....d out that the delay in filing the appeal was on his account. This was due to lapse on his part that there was a delay in filing the appeal. However, the Commissioner of Income Tax (Appeals) did not accept the explanation of the Chartered Accountant and dismissed the appeal on the ground of being time barred. 5. On further appeal, the Tribunal upheld the order of the Commissioner of Income Tax (A....

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.... the Commissioner of Income Tax (Appeals) as well as before the Tribunal that the delay was entirely due to a mistake on his part, inasmuch as, after having received the papers from the appellant there was a delay in preparing and filing the appeal before the Commissioner of Income Tax (Appeals). In these facts, we are of the view that, there is no reason to disbelieve the Chartered Accountant and....