Guwahati Court October 1997 Judgments

Assistant Commissioner of Vs. Tusnial Trading Co.

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1998)66ITD286(Gau.)

1. This appeal by revenue for assessment year 1984-85 is directed against the order of the CIT(Appeals), Gauhati dated 10-11-1988 whereby he deleted the disallowance of Rs. 75,868 made by Assessing Officer under Section 43B.2. We have heard the arguments of both sides and also perused the records.3. Before proceeding on merits, we first take the matter of delay. This appeal by revenue has been filed with a delay of 804 days. The revenue has filed a petition for condonation of the delay. It has been mentioned in the petition that the copy of the appellate order was received on 27-12-1988 whereafter application for certified copy was made on 24-2-1989 which was not received up to the date of filing of appeal and so the appeal has been filed without a certified copy. The learned D.R. has contended that the reason for late filing of appeal is non-receipt of certified copy and so in fact there is no delay. He has also filed a photostat copy of written argument along with a copy of - ITO v,...

Assistant Commissioner of Income Tax Vs. Tusnial Trading Co.

Court: Guwahati

S.R. Chauhan, J.M.This appeal by revenue for assessment year 1984-85 is directed against the order of the Commissioner (Appeals), Gauhati dated 10-11-1998 whereby he deleted the disallowance of Rs. 75,868 made by assessing officer under section 43B.2. We have heard the arguments of both sides and also perused the records.3. Before proceeding on merits, we first take the matter to delay. This appeal by revenue has been filed with a delay of 804 days. The revenue has filed a petition for condonation of the delay. It has been mentioned in the petition that the copy of the appellate order was received on 27-12-1988 whereafter application for certified copy was made on 24-2-1989 which was not received up to the date of filing of appeal, and so the appeal has been filed without a certified copy. The learned Departmental Representative has contended that the reason for late filing of appeal is non-receipt of certified copy and so in fact there is no delay. He has also filed a photostat copy ...