COMMISSIONER OF INCOME TAX Vs. ISHER SINGH, CONTRACTOR

JUDGEMENT

(1.) THE Revenue has filed this appeal under s. 260A of the IT Act, 1961 (for brevity 'the Act') against the order of the substantial questions of law are stated to have arisen from the order of the Tribunal for consideration of this Court :

(2.)

(3.) THE facts are that an appeal was preferred by the Revenue against the order of the CIT(A), Bathinda, which was filed the Department about the defect in the memo, which was with regard to the delay in filing the appeal as also for furnishing correct copy of the assessment order of the AO, which was not filed along with the memorandum of appeal. taken to file an application for condonation of delay of 38 days as informed by the Registry of the Tribunal. The appeal that the appeal filed was delayed by 38 days. On the request made by the Departmental Representative, time for filing the application for condonation of delay was granted. The Department was directed to submit the said application for for hearing still no application for condonation of delay had been filed. The Tribunal, in the absence of the application for condonation of delay, had no option but to dismiss the appeal filed by the Revenue.