B.M. Kothari, A.M. - (1.) ALL these appeals relate to the same assessee and, therefore, the same were heard together and are being disposed of by this common order. We will first deal with ITA No. 1627/Del/1994 which has been filed against order under s. 250 passed by the Dy. CIT, Special Range-2, New Delhi, to give effect to the order of the CIT(A) dt. 7th August, 1992.
(2.) Shri Ajay Vohra, the learned counsel appearing on behalf of the assessee, submitted that, this appeal was inadvertently filed before the Tribunal instead of filing the same before the CIT(A). He, however, requested that the CIT(A) may be directed to condone the delay in filing the appeal, now before him, which has occurred on account of filing of the appeal inadvertently before a wrong forum. He relied upon the decision Continental Construction Ltd. vs. Union of India (1990) 185 ITR 230 (Del) to support this contention. The learned senior Departmental Representative submitted that appeal against the order of the AO is not maintainable before the Tribunal. Once it is found that the appeal is not maintainable, the Tribunal cannot give any direction for condonation of delay by the CIT(A).
(3.) WE have considered the submissions made by the learned representatives of the parties. The appeal against order of the AO is not maintainable before the Tribunal. Hence, the said appeal against order under s. 250 of IT Act, 1961, passed by the Dy. CIT, Special Range-2 is held to be not maintainable and is accordingly rejected. It is true that delay in furnishing of the appeal due to mistake committed by the counsel in filing appeal before a wrong forum may be treated as a reasonable cause, as has been held in the case of Alaib Singh AIR 1989 Punj 153 but the Tribunal cannot give any direction to the CIT(A) for condonation of any delay in an appeal which is not maintainable before it., The question relating to condonation of delay is exclusively within the domain of the learned CIT(A). In view of the aforesaid facts and discussion, the assessee's appeal No. 1627/Del/1994 is dismissed as not maintainable.;