- (1.) THIS appeal is under Section 260 -A of the Income Tax Act, 1961, assailing the order dated 28.02.2013 (Annexure A -4) passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'A' (hereinafter referred to as the Tribunal) in ITA No.1204/Chandi/2010 relating to assessment year 1995 -96.
(2.) A Civil Writ Petition bearing No.11443 of 2009 was preferred by the petitioner, one other Writ Petition No.5292 of 2009 was filed by Malwinderjit Singh Waraich. Both the writ petitions were disposed of on 06.09.2010 giving liberty to both the petitioners to file appeal before the Tribunal. It was further directed that if the appeals were filed within 15 days from the date of order then no objection regarding limitation would be raised. The appellant filed an appeal which was dismissed on 28.02.2013. The Tribunal refused to condone the delay as it had been filed late by 20 days.
(3.) THE appellant's grievance is that there was no delay and he could obtain the certified copy of the orders of the High Court only on 01.10.2010 and the appeal was filed on 11.10.2010 i.e. within 15 days and on the advise of his counsel an application for condonation of delay was also filed. Explaining the facts it was submitted that the delay was for reasons beyond his control. We have heard the petitioner. The record has been perused.;