- (1.) There is a delay of 653 days in filing the appeal. The application for condonation of delay registered as G.A.No.3116 of 2016 has not appeared in the list but on consent of the learned Counsel appearing on behalf of the parties, we treat the said application as on day's list and take up the same for hearing. Directions were issued by a Coordinate Bench on 21st November, 2016 for filing affidavits in connection with the application for condonation of delay but no affidavit by the Revenue is on record. We have gone through this application for condonation of delay and are satisfied that the Assessee has given sufficient explanation for not filing the appeal within prescribed time. We condone the delay in filing the appeal. G.A.No.3116 of 2016 is, accordingly, allowed.
(2.) The appeal is against an order of the Tribunal dismissing the Assessee's appeal in relation to the assessment year 2005-06. The reason for dismissal of the appeal would appear from paragraphs 3 & 4 of the decision of the Tribunal in ITA No.1345/Kol/2012: "3. Further more we note that the assessee has also moved a petition wherein it has been submitted that the assessee has come to know that the assessment u/s 143(3)/147 dated 24.12.2010 has been passed for A.Y.2005-06 subsequent to the order u/s 143(3) dated 18.12.2007 which is the subject matter of the present appeal. Hence the assessee has submitted that the original assessment order u/s 143(3) does not survive and is replaced by order passed u/s 143(3)/147 of the IT Act. Hence no purpose will be served in pursuing this appeal to withdraw the appeal. 4. We have carefully considered and perused the records. We find that the enormous delay in filing the appeal has not been explained. Moreover, the assessee has also sought withdrawal of the appeal. Hence this appeal is liable to be dismissed and the same is dismissed as such."
(3.) The two assessment orders referred to in the aforesaid passage of the Tribunal's decision, we are apprised by Mr.Khaitan, learned senior Advocate appearing on behalf of the Appellant, were both subjected to rectification proceedings brought by the Assessee himself. A composite order was passed in both these proceedings taken out under Section 154 of the Income Tax Act, 1961, which went against the Assessee. The appeal of the Assessee against the rectification proceedings was dismissed by the Commissioner of Appeals as well as the Tribunal. The Tribunal's order to that effect was passed on 29th April, 2016 in ITA No.01/Kol/2016. There was further appeal before this Court by the assessee and in ITAT No.393 of 2016, a Coordinate Bench of this Court upon admitting the appeal decided the issue in favour of the Assessee and the matter was remanded to the Tribunal for reconsideration. The Tribunal heard the matter afresh on remand and allowed the Assessee's appeal on 30th August, 2017. The controversy involved in this appeal in substance relates to disallowing certain amount claimed as deduction under Section 40a (ia) of the Income Tax Act, 1961.;