COMMISSIONER OF INCOME TAX Vs. N R MAHESH

JUDGEMENT

(1.) In view of the common issues involved in all the appeals and the parties being the same, these appeals have been taken up together for disposal.

(2.) The assessee filed appeals before the Commissioner of Income-tax (Appeals) challenging the order of assessment for the assessment years 2000-2001 and 2001-2002. The said appeals have been filed with the condonation of delay applications seeking to condone the delay of 265, 82, 82, 265, 82 and 82 days respectively. The assessee filed applications before the Commissioner of Income-tax (Appeals) stating that the appeals could not be filed against the orders passed by the Assessing Officer within the prescribed time in view of the fact that the assessment orders have been misplaced and the assessee was made to change the authorised representative viz., Chartered Accountant. It is further stated that, in view of the above said facts, the records will have to be received from the erstwhile authorised representative to the present one, there was delay in filing the appeals. The assessee further contended that inasmuch as substantial issues have been raised in the appeals, the same will have to be heard. However, the Commissioner of Income-tax (Appeals) has dismissed the appeals by holding that the reasons assigned for the delay cannot be accepted.

(3.) Challenging the same, the assessee filed appeals before the Tribunal and the Tribunal in turn has allowed the appeals. The Revenue has filed the present appeals challenging the orders passed by the Tribunal by raising the following substantial questions of law: