COMMISSIONER OF INCOME TAX Vs. RAM KISHAN GUPTA

JUDGEMENT

(1.) HEARD Shri A.N. Mahajan, learned standing counsel appearing for the Revenue.

(2.) NO one has put in appearance on behalf the Tribunal ('B' Bench), Allahabad,

(3.) WHEREBY the appeal of the Revenue against the order of the CIT(Appeal) -I, Kanpur, could have been a ground for condoning the delay for filing the appeal, but it could not be a ground for authorisation