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KANWAL KRISHAN, P.V.B.RAO
FERRO ALLOYS CORPORATION LTD. – Appellant
Versus
INCOME-TAX OFFICER – Respondent
1. The revenue has filed IT Appeal No. 107 (Nag.) of 1981. The assessee has filed cross-objection No. 5 (Nag.) of 1981. In addition, the assessee has also filed an appeal in which the same grounds. are taken as in the cross-objection and that appeal is IT Appeal No. 157 (Nag.) of 1981. All these relate to the assessment year 1972-73. 17 Appeal No. 157 (Nag.) of 1981 has been filed late and the assessee has filed an application for condonation of delay. According to the assessee's application, the delay occurred because the assessee's appeals were heard in Delhi being transferred from time to time by the President on the application of the assessee for the earlier years. For this year, the assessee sent the papers to Delhi for filing the appeal but it was later on found that the appeal should have been filed only at Nagpur. In this process a short delay occurred. Having perused the assessee's application and also having heard the arguments of both the sides, we Condone the delay. As already mentioned, the grounds taken in the appeal are identical with the grounds taken in the cross- objection and, therefore, it makes no difference even if we condone the delay and hear the appea
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