The decision in this case arose out of an order passed by the Tribunal which had condoned the delay in filing the appeal by the respondent. The Tribunal had condoned the delay on the ground that there was a decision of the Supreme Court on the controversy raised and because of the said decision the Assessee had found that it had good reason to prefer an appeal. This decision does not refer to the period of delay except for the fact that the delay was condoned in view of the decision of the Supreme Court which was available when the order was passed by the Assessing Officer. The Tribunal had merely agreed with the discretion exercised by the Appellate Assistant Commissioner in condoning the delay. The High Court did not interfere with the decision of the Tribunal.
Calcutta High Court
Commissioner Of Income-Tax
vs
Sothia Mining and Manufacturing Corporation Ltd.
Date- 13 March, 1989
Equivalent citations: 1990 186 ITR 182 Cal
Author: S C Sen
Bench: S C Sen, B P Banerjee
JUDGMENT Suhas Chandra Sen, J.
1. The Tribunal has referred the following question of law to this court under Section 256(1) of the Income-tax Act, 1961 (“the Act”) :
