2018 (7) TMI 1978

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....OMAS, SRI. K. JOHN MATHAI, SRI. JOSON MANAVALAN AND SRI. KURYAN THOMAS JUDGMENT K. Vinod Chandran, J. The appeals are against the Tribunal order refusing to condone the delay in filing the appeal. The facts arising are slightly peculiar in nature and the same are relevant. The respondents herein were foreign technicians, who were in the employment of Fertilizers and Chemicals Travancore Limit....

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....tive assessment against FACT was sustained, but the substantive assessment made against the foreign technicians were set aside. The revenue, very strangely filed an appeal from the protective assessments being sustained. No appeal was filed from the order cancelling the substantive assessments. 3. With respect to the protective assessment, the Tribunal directed the Department to approach the Com....

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.... The appeals filed against the cancellation of substantive assessments were dismissed by the Tribunal on 17.04.2012, finding no reason for the delay and the explanation to be unsatisfactory. The learned Standing Counsel for Government of India [Taxes] placed before us an order of the Hon'ble Supreme Court in Commissioner of Income Tax v. West Bengal Infrastructure Development Finance Corporati....