BAFNA BROTHERS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS special appeal has been preferred under section of the Income-tax Act. The appellant is the transferee of property in respect of which proceedings have been taken under Chapter XXA of the Income-tax Act, 1961. Against the order of the Competent Authority, the appellant preferred an appeal before the Income-tax Appellate Tribunal under section 269G. The appeal was entertained and notice was given to the Department. At the hearing of the appeal, a preliminary objection was raised on behalf of the Department that the appeal itself is time-barred and must be rejected in limine on that ground itself. The Tribunal heard both the parties on this question and upholding the objection taken by the Department dismissed the appeal as time-barred, without going into the merits of the appeal. In this appeal, the correctness of the view taken by the Tribunal is questioned. An appeal to the Tribunal is provided by sub-section (1) of section 269G which reads as follows :