2006 (2) TMI 142

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oint of limitation without appreciating the reasons stated in the affidavit filed by the appellant? 2. Whether, on the facts and circumstances of the case, the Appellate Tribunal was right in law in insisting for an affidavit from counsel when there was an affidavit from the director of the company stating the reasons for the delay?" The assessment year with which we are concerned is 1997-98. The assessee is the appellant which is a limited company. In view of the short point involved in this appeal, we need not go into the facts in detail. Against the order of the Commissioner of Income-tax (Appeals) dated November 1, 1999, the assessee preferred an appeal before the Appellate Tribunal with a delay of 231 days. The Appellate Tribu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dismissed on account of limitation." It is apparent on the face of the record that the appellant/assessee could not prefer the appeal within the time on account of the advice alleged to have been given by his counsel, and the assessee could not get an affidavit from counsel as insisted by the Appellate Tribunal. But, at the same time, it is not in dispute that the director of the assessee-company has sworn to an affidavit. The Appellate Tribunal has not given any reason for not believing the affidavit sworn to by the director of the assessee-company. It is a well-settled law that in exercising discretion under section 5 of the Limitation Act the courts should adopt a pragmatic approach. A distinction must be made between a case where ....