2017 (3) TMI 1261

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....er of Tribunal dated 11.06.2015 was served by Assessee himself in the Office of Principal Commissioner of Income Tax on 19.06.2015 but appeal has been filed in March' 2016 and period of limitation is only 120 days. We also find from record that there were certain variations in the facts stated in affidavits filed by Officers of appellant and in this backdrop we passed an order on 07.03.2017 to the following effect: "1. Apparently, we find that Ram Prakash Tripathi, Income Tax Officer, in the office of Principal Commissioner of Income Tax-2, Lucknow has filed a false affidavit inasmuch as on the one hand stand of appellant is that certified copy of judgment of Tribunal was not served upon appellant and ultimately application was....

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....Office of Commissioner of Income Tax as there is no such entry in the Dak-Register but as a matter of fact, it was received or not cannot be said. 4. Though, we do not appreciate the manner adopted by appellant inasmuch entire things appears to have been dealt with by appellant in a very casual and lackadaisical manner, but looking to the entire facts and circumstances, we treat this appeal to have been filed within time and proceed to decide the matter on merits with the consent of both the parties. 5. This appeal under Section 260A of Income Tax Act, 1961 (hereinafter referred to as "Act, 1961") has been filed assailing the judgment and order dated 11.06.2015 passed by Income Tax Appellate Tribunal, Lucknow Bench 'B', Luckno....