Right of the assessee to prefer appeal is statutory and appeal can be filed after the period of limitation only if there is sufficient cause

Last updated: 07 February 2012

Court :
HIGH COURT OF DELHI

Brief :
The appellant’s appeal before the Tribunal has been dismissed on the ground of limitation inasmuch as it has been filed after a delay of 1049 days. The appeal before the Tribunal was against the order of Commissioner of Income Tax passed under Section 263 of the said Act on 16.03.2007. After the Commissioner of Income Tax passed the order dated 16.03.2007, the matter was placed before the Assessing Officer for re-computing the income on the basis of the decision taken by the Commissioner of Income Tax. The Assessing Officer passed his order on 31.08.2007. Being aggrieved by that order, the appellant filed an appeal before the Commissioner of Income Tax (Appeals) which was also dismissed on 17.12.2007. Against that order, the appellant preferred an appeal before the Income Tax Appellate Tribunal which also was dismissed by the Tribunal on 13.11.2009. In that order, it had been indicated that the order dated 16.03.2007 passed by the Commissioner of Income Tax under Section 263 had become final and since the appellant had not challenged it, the Tribunal could not go into the matter.

Citation :
ORIENTAL BANK OF COMMERCE … Appellant versus DY COMMISSIONER OF INCOME TAX … Respondent