- (1.) This is an appeal by the revenue against the order of the Commissioner (Appeals) for the assessment year 1991-92.
(2.) The appeal is late by 13 days beyond the statutory fixed time limit of 60 days from the date of receipt of the order of the Commissioner (Appeals) by the Commissioner. The relevant dates are JUDGEMENT_63_LAWS(CAL)9_2000.html
(3.) The internal procedure which can be culled out from the reasons given aforesaid for filing the 2nd appeal seems to be : (i) assessing officer prepares the scrutiny report and suggests whether 2nd appeal should be filed or not and that report is sent to the D.C.; (ii) D.C. prepares his comments on such report and sends the matter to Commissioner, i.e., Commissioner of Income Tax; (iii) The office of the Commissioner prepares the judicial file; (iv) Such judicial file is sent to Income Tax Officer, HQ. (Jdl.) who prepares the note for Commissioner; (v) The file with the note of the Income Tax Officer, HQ. (Jdl.) is then put to Commissioner for direction/authorisation to file the appeal; (vi) Requisition is sent for such authorisation to the assessing officer; (vii) The assessing officer, prepares the papers - copies of the assessment order Commissioner (Appeals) order, grounds of appeal before the Commissioner (Appeals), etc. etc. (viii) Then it again goes back to the Income Tax Officer, HQ (Jdl.) for filing the appeal, who along with his letter sends the appeal to the Asstt. Registrar, Income Tax Appellate Tribunal.;