Law:

Section:

Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Powers of - Assessment year 1988-89 - Whether once Tribunal has refused to condone delay and dismissed appeal as barred by limitation, it has no authority to go into merits of case and pass an order of remand - Held, yes Dr. A.K. Saraf and S.K. Agarwal for the Appellant. U. Bhuyan for the Respondent. JUDGMENT 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…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492