COMMISSIONER OF INCOME TAX Vs. JAGDISH CHAND

JUDGEMENT

(1.) THE Tribunal vide its order dt. 17th Oct., 1985, dismissed the appeal filed by the CIT against Jagdish Chand of Amritsar in respect of his assessment for the year 1971-72 on the ground that the said appeal was barred by time. The appeal would have been within limitation up to 8th June, 1984, but the same was filed on 15th June 1984. While filing the appeal, the CIT offered an explanation for the delay by urging that the curfew was imposed in the city of Amritsar from 4th June, 1984 and the entire life in the city remained paralysed up to 10th June, 1984. In the application, the CIT did not offer any explanation whatsoever for not filing the appeal immediately after 10th June, 1984. The Tribunal accepted the CIT's explanation for not preferring the appeal upto 10th June, 1984, but held that as the CIT had failed to explain the delay between 11th June, 1984 and 15th June, 1984, the delay in filing the appeal could not be condoned. However, before us, the CIT has offered further explanation for not preferring the appeal between 10-6-1984 and 15-6-1984 but then that explanation was not offered by him before the Tribunal. In the circumstances, it cannot be said that any question of law for consideration by this Court arises form out of the appellate order of the Tribunal.

(2.) THIS application under s. 256 of the IT Act is accordingly dismissed.