1982 (4) TMI 101

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.... impugned consolidated order; so much as that the contentions and submissions of the parties are also common. 3. Shri Srinivasan, the ld. Deptl. Rep. has raised the preliminary issue that these appeals are time barred by 3 years approximately, and the assessee has not made any application to the Tribunal for the condonation of the delay stating therein sufficient cause or reason for late filing of these appeals; and as such, the appeals are liable to be dismissed as time-barred. Shri Phadkar, the ld. counsel for the assessee contends that he is filing an Affidavit of one of the partners of the firm and the same explains the delay in late filing of the appeals. Reliance is placed on the decision of the Gujarat High Court in the case of Sa....

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....f the hearing of these appeals. The affidavit shows that the assessee was under the impression that the appeals against the impugned order are, to be filed after giving effect to this order by the ITO and actually the assessee has filed the appeals before the CIT(A) when the ITO has given effect to the impugned order. This contention of Shri Phadkar is not well-founded because the IT Act provides the appeal to the Tribunal against the order of the CIT u/s 263; and the time of filing such appeal is within sixty days of the date of the communication of such order to the assessee, which is manifest from s. 253(3) of the Act. 5. Assuming for the sake of argument that if the cause for late filing of these appeals was as contended by the asses....