2006 (12) TMI 134

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....T 1. The assessee has approached this court by filing the present appeal by raising the following substantial questions of law arising out of the order passed by the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar (for short, "the Tribunal"), in ITA No. 239/Asr/2001, dated November 16, 2005, in respect of the assessment year 1991-92 : "1. Whether, on the facts and in the circumstance....

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.... was right in law in not adjudicating upon all the 'grounds of appeal' as were so raised by the assessee, merely for the reason that the order of the Commissioner of Income-tax (Appeals) on the point of delay in filing the appeals had been upheld by the Tribunal ? 4. Whether, on the facts and in the circumstances of the case, the Tribunal has erred in law by not appreciating that as the appeal ....

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....turns as individuals and assessments were finalised after making some adjustments on October 12, 1999. After assessment in their individual capacity, the association of persons was also assessed to tax on the same income, which was assessed in the hands of the assessee as individual on November 18, 1999. However, tax paid as individual was not adjusted. On this grievance, the assessee preferred ap....

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....uld be treated as an application for revival of appeal which was dismissed on account of default in compliance with section 249(4) of the Act. Alternatively, delay in filing of the appeal should have been condoned. It is undisputed that the default in compliance with the provisions of section 249(4) of the Act stood made up by subsequent action of adjusting the tax, the case for revival of appeal ....