1990 (7) TMI 4

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....rred by the Tribunal to this court under section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the departmental appeal is time-barred in spite of the fact that the relevant appellate order of the Commissioner of Income-tax (Appeals)-II, Calcutta, in Appeal No. 15/C/CIT(A)-II of 1981-82, dated January 2....

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....est Bengal-III, on February 9, 1982. The last date for filing the appeal to the Income-tax Appellate Tribunal expired on April 10, 1982. The appeal was ultimately filed on May 28, 1982. The delay of one month and 18 days in presenting the appeal had to be explained by the Commissioner upon whom the appellate order was served. The relevant provisions of the Income-tax Act are as under: "Secti....

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....utta, on February 9, 1982, instead of to the Income-tax Officer, 'A' Ward. It has not been explained by the Commissioner why this mistake was committed. It was stated from the Bar that three years ago, the assessment files of the assessee were within the jurisdiction of the Income-tax Officer, 'H' Ward. But, in the instant case, the assessment order was passed by the Income-tax Officer, 'A' ....

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....ere the Supreme Court had condoned four days' delay on the ground that there was sufficient cause to condone the delay. The Supreme Court also observed that in a matter like this both the assessee and the Revenue should be treated equally. But in this case, we are not sitting in appeal over the Tribunal's order, The Tribunal has decided not to condone the delay and it has not been shown how the Tr....