BABULAL JAIN Vs. INCOME-TAX OFFICER

JUDGEMENT

(1.) THE present appeal has been preferred under Section 260A of the Income -tax Act, 1961 (for short 'the Act') assailing the correctness of the order passed by the Income -tax Appellate Tribunal, Jabalpur (in short 'the Tribunal'), in I.T.A. No. 106/JAB/2006 whereby the Tribunal in the absence of counsel for the appellant dismissed the appeal on the ground that the appeal was barred by 12 days.

(2.) THE submission of Mr. Sanjay Mishra, learned Counsel for the appellant is that due to unavoidable circumstance he could not appear before the Tribunal and further the Tribunal should have either adjourned the matter or should have afforded an opportunity to put forth the case of the appellant with regard to the condonation of delay of 12 days. Learned Counsel further submitted that the Tribunal has taken recourse to hyper technical view in regard to the sufficient cause, though application explaining the condonation of delay of 12 days was filed.

(3.) THE question of law in this appeal under Section 260A of the Act is framed as under: Whether, on the facts and circumstances of the case, the Tribunal is justified in not condoning the delay of only 12 days on the ground that no sufficient cause has been shown seeking condonation of delay and whether such finding is tantamount to perversity of approach?