INDERCHAND D KOCHAR; ANITA KOCHAR; RAMESH KUMAR KOCHAR; SARALA KANWAR; SURESH KUMAR KOCHAR Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Instant Appeals, have been filed against the orders of the Income Tax Appellate Tribunal, 'C' Bench, Madras, dated 23/09/2015. Common substantial question of law raised in all appeals by the appellant is that :

(2.) Facts deduced from the material record are that assessment orders were passed on 26.12.2009 against the appellants, for the Assessment Year 2006-2007. Assessees are different. Being aggrieved by the same, separate appeals before the Commissioner of Income Tax (Appeals)-II, Chennai, have been filed. After considering the contentions of the parties, the Commissioner of Income Tax (Appeals)-II, vide order dated 03.10.2011 dismissed the appeals. Thereafter, the appellants seemed to have presented individual rectification petitions, under Section 154 of the Income Tax Act, 1961. Contending inter alia that subsequently, the appellants were advised by their new counsel to file regular appeals before the Income Tax Appellate Tribunal, Chennai under Section 253 of the Income Tax Act, appeals have been filed, before the Tribunal with a delay of 962 days in filing appeals.

(3.) Appellants have admitted that the time limit to file appeal before the Tribunal is 60 days from the date of receipt of the order of the appellate authority, namely Commissioner of Income Tax (Appeals). But, according to them, due to the wrong advice given by the erstwhile Chartered Accountants of the appellants, rectification petitions under Section 154 of the Act were filed before the First Appellate Authority. They were bonafidely pursuing the alternative remedy, which resulted in the delay of 962 days, in filing the appeals, before the Tribunal, and for the abovesaid reasons prayed the Tribunal, to condone the delay.