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Section 253 of the Income-tax Act, 1961 - Appellate Tribunal - Appeals to - Assessment year 2001-02 - Assessment order under section 144 was passed by ITO on 5-3-2002 - Assessee's appeal was dismissed by Commissioner (Appeals) by an order dated 25-9-2002 - On advice of counsel, an application under section 154 for rectification of order dated 25-9-2002 was filed on 23-12-2002, but same was rejected by Commissioner (Appeals) by an order dated 20-10-2003 - Said order was served on assessee on 25-11-2003 - Against order dated 25-9-2002, assessee filed an appeal on 28-11-2003 before Tribunal - Whether, assessee's appeal was to be allowed - Held, yes FACTS The assessment order under section 144 was passed by the ITO by an order dated 5-3-2002. The assessee filed an appeal on 8-4-2002 before the Commissioner (Appeals). The said appeal was dismissed by the Commissioner (Appeals) by an order dated 25-9-2002 and the said order was served upon the assessee on 18-11-2002. An application under section 154 for the rectification of the order dated 25-9-2002 was filed on 23-12-2002 but the same was rejected by the Commissioner (Appeals) by an order dated 20-10-2003. The said order dated 20-10-2003 was served on the assessee on 25-11-2003, whereafter the assessee filed an appeal on 28-11-2003 after a delay of 279 days before the Tribunal against the order dated 25-9-2002 passed by the Commissioner (Appeals). The said appeal was dismissed by the Tribunal as barred by limitation. On appeal: HELD Bare perusal of the order passed by the Tribunal showed that it had rejected the appeal of the assessee as time barred by limitation merely on the grounds that the service of the order was mentioned as on 25-11-2003 in place of 18-11-2002 in the memo of appeal; the condonation of the delay application was not filed along with the memo of appeal and the affidavit of the local counsel of the assessee was not filed to justify the delay in filing the appeal. [Para 10] According to the assessee, the order under section 154 was served upon him on 25-11-2003, therefore, inadvertently 25-11-2003 was mentioned by his counsel in place of 18-11-2002. It was a bona fide mistake. However, the said…

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