2007 (3) TMI 187

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....r short "the Act") assailing the correctness 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 un....

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....ground that no sufficient cause has been shown 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....