2018 (12) TMI 1678

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....t. Mr. N. C. Mohanty, for the Respondent. P.C: Looking to the controversy involved, we have taken up this Tax Appeal for final disposal, at this stage. 2 Appellante-Assessee has challenged the Judgment of the Income Tax Appellate Tribunal (for short "the Tribunal"), dated 5th June, 2015, dismissing the Appeal of the Assessee on the ground of unexplained delay. The record shows that, th....

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....unsel for the Appellant submitted that the Assessee had filed Appeals for preceding and succeeding Assessment Year i.e. Assessment Year 2004-05 and Assessment Year 2007-08 and further, that the issue involved in the present Appeal, was covered by the Judgment of this Court. She further submitted that there was no reason for the Assessee in not filing Appeal for the present Assessment Year i.e. Ass....

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....n filing appeal before the Tribunal, even by adopting liberal standards, can be condoned. However, we cannot loose sight of the contentions of the Counsel for the Assessee that, on the same issue, for the succeeding as well as for the preceding Assessment Year, the Assessee had filed appeal before the Tribunal and that issue being covered by the Judgment of the High Court, such appeals were allowe....