2012 (9) TMI 1150

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....woosa JUDGMENT M.M. Kumar, C.J. 1. The instant appeal under s. 260A of the IT Act of 1961 is directed against the order dt. 9th July, 2012, rendered by the Income-tax Appellate Tribunal, Amritsar (for brevity 'Tribunal') in ITA No. 614/Asr/2011 in respect of asst. yr. 2005-06. The appeal has been dismissed by the Tribunal holding the same to be time-barred, as the delay of 890 day....

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....t the same order of assessment passed in respect of the same assessment year, the assessee-appellant could not have filed another appeal. Still further another appeal was filed by Mr. Opinder Bhat engaged by the assessee-appellant, who again challenged the order dt. 31st Dec., 2007, passed under s. 144 of the Act. The CIT(A) held that the appeal was filed within time and ordered its registration a....

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..... In pursuance of the observation made by the Tribunal in order dt. 13th Dec., 2011, the assessee-appellant filed an appeal before the Tribunal being ITA No. 614/Asr/2011 along with an application seeking condonation of delay. The appeal has been dismissed on 9th July, 2012, by the impugned order being time-barred. 3. We have heard learned counsel for the parties. 4. It is evident from the n....