VIKRANT DUTT CHAUDHARY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) There is a delay of 1214 days in filing the appeal. The ground narrated in the application seeking condonation of delay is that against the impugned order dated 29.4.2011, an application under Section 254(2) of the Act was filed on 12.9.2011 which was rejected by the Tribunal on 30.6.2014. It was in these circumstances that delay in filing the present appeal impugning order dated 29.4.2011 has occurred. For the reasons stated in the application and after hearing learned counsel for the parties, the delay in filing the appeal is condoned.

(2.) This order shall dispose of ITA Nos.25, 38 and 83 of 2015 as learned counsel for the parties are agreed that the issue involved in all these appeals is identical. However, the facts are being extracted from ITA No.25 of 2015.

(3.) ITA No.25 of 2015 has been filed by the assessee under Section 260A of the Income Tax Act, 1961 (in short, "the Act") against the order dated 29.4.2011, Annexure A.11 passed by the Income Tax Appellate Tribunal Chandigarh 'A' Bench (in short, "the Tribunal") in ITA No.978/CHD/2009 for the assessment year 2001-02, claiming following substantial questions of law:-