J STEPHEN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This appeal is against an order dated 01.11.2017 passed by the Income Tax Appellate Tribunal 'B' (SMC) Bench, Chennai in I.T.A.No.3120/MDS/2016, filed by the appellant assessee in respect of the assessment year 2009-2010, dismissing on the ground that the same was barred by delay of 72 days.

(2.) Section 260A of the Income Tax Act, 1961 provides as follows:

(3.) An appeal lies to this Court from an order of the Appellate Tribunal when there is substantial question of law involved. There does not appear to be any question of law involved in this appeal, not to speak of substantial question of law.