Law:

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Section 246 of the Income-tax Act, 1961 [Corresponding to section 31 of the Indian Income-tax Act, 1922] - Commissioner (Appeals) - Appealable orders - Whether an order of AAC refusing to condone delay in filing an appeal and dismissing it as time-barred was one under section 31 of 1922 Act and was, therefore, appealable to Appellate Tribunal - Held, yes FACTS The assesses were the joint receivers appointed by the High Court for the management of the estate of the late 'U'. The receivers were, however, discharged after the application for reference under section 66(1) of 1922 Act was filed before the Tribunal and in their place, the heirs of the deceased were brought on record as respondents. For the accounting year 1943 a return of the income was made treating the estate as one single unit. The heirs, however, raised the contention that the assessment should be made upon them individually in proportion to the shares of the income which they obtained from the estate to which they succeeded. While that assessment was pending enquiry before the ITO, for the subsequent year 1944 a return was again submitted by the asseess for separate assessment. The claim of the assesses for separate assessment was rejected by the ITO for the two years. Against the order of the ITO appeals were preferred to the AAC and they were pending. For the accounting year 1945 again a similar claim was made by the heirs in their return submitted to the ITO and following the previous decision, the ITO again negatived the claim. Against that order also there was an appeal to the AAC which was filed on 28-9-1946. The appeal was however out of time by 64 days. In a covering letter which they submitted to the AAC along with the memorandum of appeal, the assesses prayed for the condonation of the delay on the ground that the staff which received the order of the ITO mislaid it and omitted to bring it to the notice of the assesses for the purpose of filing the appeal. The AAC was not satisfied with that explanation and, therefore, rejected the appeal. An appeal was thereafter preferred to the Appellate Tribunal against the order of the AAC rejecting the appeal. That appeal also was filed out of…

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