Court No. - 35
Case :- INCOME TAX APPEAL No. - 33 of 2018 Appellant :- Sandeep Kumar Jain Respondent :- Principle Commissioner Of Income Tax And Anr Counsel for Appellant :- Suyash Agarwal Counsel for Respondent :- S.S.C. Hon'ble Bharati Sapru,J.
Hon'ble Neeraj Tiwari,J.
Sri Suyash Agarwal learned counsel for the petitioner and Sri Piyush Agarwal assisted by Sri Divyanshu Agarwal learned counsel for the department.
When the petitioner files an appeal before the department, he has also filed an application for condonation of delay.
The appellate court has dismissed the appeal of the appellant in limine as the appeal is barred by limitation without considering the question of limitation, only on the ground that there was no affidavit to support it.
The petitioner is allowed to make fresh application along with affidavit in support of the application for condonation of the delay in filing the appeal before the appellate authority within 15 days from today. In case the petitioner files such application along with affidavit before the appellate authority, the same shall be considered and an order may be passed on it in accordance with law within 15 days thereafter.
The appeal is thus disposed of finally. No costs.
Order Date :- 26.2.2018 rk