BHARAT AUTO CENTER Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Present appeal under Section 260A of the IT Act, 1961 (hereinafter referred to as 'the Act') is directed against the order of the Tribunal, dt. 14th Aug., 2003, for the asst. yr. 1997-98 by which the Tribunal has rejected the appeal of the appellant filed against the order of the CIT(A), dt. 21st Jan., 2002. The CIT(A) rejected the appeal as barred by limitation. The question for consideration is whether the CIT(A) as well as Tribunal are justified in refusing to condone the delay and rejecting the appeal as barred by limitation.

(2.) The assessment order dt. 27th March, 2000, passed by the ITO, Ghazipur for the asst. yr. 1997-98 was served upon the appellant on 18th March, 2000 and, therefore, the limitation for filing the appeal was upto 17th April, 2000, while the appeal was filed on 29th Sept., 2000 beyond time by 158 days. The appellant filed application under Section 5 of the Limitation Act for condonation of delay. In the application, it was explained that since in the case legal and important point relating to the jurisdiction of the assessing authority was involved, the local counsel Sri Satendra Prasad, advocate rushed with the order to the counsel of the High Court to seek the opinion on the point. The matter was consulted with several counsel including the retired Judges and it was advised to file writ petition. The writ petition was also prepared by Sri Shakeel Ahmad, advocate, but subsequently, the local counsel Sri Satendra Prasad thought to move an application under Section 154 of the Act for rectification of the order. Thus, the proceeding took a long time which resulted in the delay in filing the appeal. It was submitted that the delay was not caused intentionally or negligently. The CIT(A) has refused to condone the delay and the order of the CIT(A) has been confirmed by the Tribunal.

(3.) We have heard counsel for the parties.