2007 (3) TMI 187

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....ectness of the order passed by the Income-tax Appellate Tribunal, Jabalpur (in short "the Tribunal"), in I. T. A. No. 106/JAB/2006 whereby the Tribunal in the absence of counsel for the appellant dismissed the appeal on the ground that the appeal was barred by 12 days. 2 The submission of Mr. Sanjay Mishra, learned counsel for the appellant is that due to unavoidable circumstance he could not app....

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....n seeking condonation of delay and whether such finding is tantamount to perversity of approach ?" 5 To appreciate the facts in entirety, we have carefully perused the order of the Tribunal. From paragraph 3 of the said order it is perceptible that the delay occurred as there was strike of the SBI and the payment of the assessee could not be received and after strike was over he arranged for the ....