2018 (1) TMI 278

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ( Judgement of the Court was delivered by T. S. Sivagnanam, J. ) Heard Mr. M.P.Senthil Kumar, the learned counsel appearing for the appellant and Mr.S.Rajesh, the learned Junior Standing Counsel appearing for the Revenue. 2. This Appeal filed by the assessee is directed as against the order passed by the Income Tax Appellate Tribunal, Chennai (in short, Tribunal) in I.T.A.No.1114/Mds/201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nto consideration the factual position and the conduct of the assessee, and refused to condone the delay. Challenging the said order, the assessee has filed this Appeal, raising the following substantial questions of law:- "(i) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law in dismissing the Appeal as unadmitted in limine by d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nically right. However, what passes in our mind is that, the Appeal remedy under the provisions of the Income Tax Act, 1961 is a very valuable remedy, and such remedy is available before the Tribunal, which is a Judicial Tribunal (first forum) where, the correctness of the decision taken by the statutory authority is to be tested. That apart, we find that the delay is not an inordinate delay, but,....