- (1.) This is an application for leave to appeal under Section 260A(1) of the Income-tax Act, 1961, made by the Department against an order of the Tribunal dated January 17, 2000, refusing to condone the delay of some eight days made by the Department in preferring the appeal.
(2.) Mr. Mullick appearing in support of the application sought to raise a point that in fact, there was no delay, because service of the order on the appropriate Commissioner was not made at all as required by Section 253, Sub-section (3), of the said Act
(3.) We do not decide the case on this point, and we do not even permit it to be argued, because the Tribunal had no chance even to consider this argu-ment.;