COMMISSIONER OF INCOME TAX vs JAGDISH CHAND.

H. N. Seth, J. - The ITAT vide its order dt. 17-10-1985, dismissed the appeal filed by the CIT against Shri Jagdish Chand of Amritsar in respect of his assessment for the year 1971-72 on the ground that the said appeal was barred by time. The appeal would have been within limitation up to 8-6-1984, but the same was filed on 15-6-1984. While filing the appeal, the CIT offered an explanation for the delay by urging that the curfew was imposed in the city of Amritsar from 4-6-1984 and the entire life in the city remained paralysed up to 10-6-1984. In the application, the CIT did not offer any explanation whatsoever for not filing the appeal immediately after 10-6-1984. The Tribunal accepted the Commissioners explanation for not preferring the appeal upto 10-6-1984, but held that as the Commissioner had failed to explain the delay between 11-6-1984 and 15-6-1984, the delay in filing the appeal could not be condoned. However, before us, the CIT has offered further explanation for not preferring the appeal between 10-6-1984 and 15-6-1984 but then that explanation was not offered by him before the Tribunal. In the circumstances, it cannot be said that any question of law for consideration by this Court arises from out of the appellate order of the Tribunal.

This application under s. 256 of the IT Act is accordingly dismissed.