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Section 253 of the Income-tax Act, 1961 - Appellate Tribunal - Appeals to - Appeal filed by revenue against order of Commissioner (Appeals) was delayed by 38 days - However, no steps were taken to file an application for condonation of such delay - Tribunal, in absence of application for condonation of delay, dismissed revenue's appeal - Whether since no application for condonation of delay was filed and there being no reason on record, much less sufficient cause, for not presenting appeal within time stipulated, impugned order of Tribunal dismissing revenue's appeal was to be upheld - Held, yes Yogesh Putney for the Applicant. ORDER Augustine George Masih, J. - The revenue has filed this appeal under section 260A of the Income-tax Act, 1961 (for brevity 'the Act') against the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar dated 6-12-2006 in ITA No. 589/ASR./2004 for the assessment year 2001-02. The following substantial questions of law are stated to have arisen from the order of the Tribunal for consideration of this Court:- "(i)Whether on the facts and circumstances of the case, the order of the ITAT in dismissing the appeal of the revenue, on account of delay without deciding on merits is sustainable? (ii )Whether on the facts and circumstances of the case, the ld. ITAT is right in rejecting the request of the revenue to file an application on condonation of delay due to long administrative procedural hierarchy? (iii)Whether on the facts and circumstances of the case, the ld. ITAT is right in dismissing the appeal of the revenue in view of the fact that request was made for filing of application for condonation of delay?" 2. We have heard the counsel for the revenue and have gone through the impugned order dated 6-12-2006. In our opinion, no substantial question of law arises from the order of the Tribunal. 3. The facts are that an Appeal was preferred by the revenue against the order of the Commissioner of Income-tax (Appeals), Bathinda, which was filed on 19-11-2004 and was delayed by 38 days. The Registry of the Tribunal vide its letter dated 1-2-2005 informed the department about the defect in the memo, which was with regard to the…

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