AMRESHWAR PRATAP SAHI,J.ATTAU RAHMAN MASOODI,J. - (1.) This appeal questions the order of the Tribunal dated 31.12.2015 whereby the appellant's time barred appeal against the order of the Chief Commissioner of Income Tax dated 26.12.2008 has been dismissed on the ground of limitation.
(2.) Sri Dhananjay Awasthi, learned counsel for the appellant contends that no delay has been caused and since there has been a bona fide pursuit of litigation, the insertion of right of appeal subsequently will not bar the filing of the appeal in relation to the earlier cause of action.
(3.) The appeal has been vehemently opposed by Sri Alok Mathur, learned counsel for the Department contending that the order was passed by the Chief Commissioner in relation to the exemption being claimed under Section 10 (23C) (vi) and (via) of the Income Tax Act 1961 against which no appeal by when the order was passed in 2008.;