SOMRAS DISTILLERIES Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD forthwith by consent of parties. Perused record and proceedings.

(2.) THIS appeal is preferred against the order passed by the Income Tax Appellate Tribunal, Nagpur Bench in I.T.A. No. 670/Nag/98 dated 8th September, 2002 for the assessment year 1993 -94. THE FACTS

(3.) THE present appellant preferred an appeal before the Commissioner of Income Tax (Appeals) bearingCIT(A) -I/208/1997 -98 against the order passed by the Assistant Commissioner of income Tax on 27.3.1997. Since the appeal was barred by limitation, it was accompanied by application seeking condonation of delay under the signature of one of the partners of the Firm, namely, Shri Laxmikant Chhotelal Gupta. The reason sought to be disclosed in the application was internal dispute between the partners of the Firm which had resulted in delayed filing of the appeal. Application for condonation of delay was rejected and the appeal was dismissed vide order dated 17.9.1998 without adjudication on merits.