WILLIAMSON FINANCIAL SERVICES LTD Vs. CIT

JUDGEMENT

(1.) HEARD Dr. Saraf, learned senior counsel for the appellant, and Mr. U. Bhuyan, learned counsel for the respondents.

(2.) FOR the assessment year 1988-89 the order of assessment was passed in respect of the assessee Namdang Tea Company (India) Limited. The Revenue having by the order of assessment preferred an appeal before the Income-tax Appellate Tribunal. The appeal was barred by limitation. In paragraph 13 of the judgment delivered by the Tribunal it has been held that the explanation submitted for condonation of delay is not sufficient. The Tribunal has, therefore, dismissed the appeal as barred by time. However, after declaring the appeal to be barred by time the Tribunal has entered into the merits of the case and remanded the issue for reconsideration of the deduction claimed by the assessee under Section 80HHC of the Income-tax Act, 1961. Aggrieved by this direction given by the Tribunal the present appeal is filed.