M.M.Dutt, J. - (1.) This rule is at the instance of the assessee and it is directed against the order dated March 26, 1973, of the Income-tax Appellate Tribunal, 'A' Bench, Calcutta.
(2.) The questions which are involved in this rule, are whether the appeal preferred by the CIT against the order of the AAC was barred by limitation and, if so, whether the Tribunal was justified in condoning the delay in preferring the appeal. It may be stated here that by that appeal the Commissioner challenged the order of the AAC allowing the exemption of a salami receipt of Rs. 74,868 under Section 10(3) of the I.T. Act, 1961.
(3.) The order of the AAC was passed on March 1, 1972. Under Section 253(3) of the IT. Act, 1961, every appeal under Sub-section (1) or Sub-section (2) shall be filed within 60 days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be. Section 250(7) provides that on the disposal of the appeal, the AAC shall communicate the order passed by him to the assessee and to the Commissioner. The AAC communicated a copy of his order to the CIT in compliance with Section 250(7) on May 12, 1972. The appeal was filed on July 4, 1972. The appeal was, therefore, within the period of 60 days as provided by Section 253(3) of the Act.;