2008 (7) TMI 391

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....delivered by AUGUSTINE GEORGE MASIH J. - The Revenue has filed this appeal under section 260A of the Income-tax Act, 1961 (for brevity "the Act"), against the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, dated December 6, 2006, in I. T. A. No. 589/ASR/2004 for the assessment year 2001-02. The following substantial questions of law are stated to have arisen from the orde....

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.... Revenue and have gone through the impugned order dated December 6, 2006. In our opinion, no substantial question of law arises from the order of the Tribunal. 3. The facts are that an appeal was preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Bathinda, which was filed on November 19, 2004 and was delayed by 38 days. The Registry of the Tribunal, vide its....

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.... granted. The Department was directed to submit the said application for condonation of delay on or before November 15, 2006, and the case was fixed for hearing on December 6, 2006. No application for condonation of delay was filed by the Revenue within the time stipulated. On December 6, 2006, when the case came up for hearing still no application for condonation of delay had been filed. The Trib....

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....e notice of the appellant, vide letter dated February 1, 2005, but till December 6, 2006, i.e., more than one year and 10 months, when the case was decided by the Tribunal, no application for condonation of delay was filed. 5. Sub-section (3) of section 253 of the Act provides that every appeal under sub-section (1) or sub-section (2) of section 253 of the Act shall be filed within a period of ....