Law: Income Tax Act, 1922

Section: 33

Inoome tax---Limitation Order of A. A. C. communicated to assessee on 11 9 1963 ¬ Assessee filing application on 18 9 1963 for rectification of mistake in A. A. Cs order Hearing before A. A. C. fixed on 10 10 1963 Assessee not appearing but seeking adjournment Ultimately appeal filed before Tribunal on 12 4 1965 Held, as counsel appearing for assessee happened to be his natural father and application for rectification was wholly misconceived, delay of 520 days in filing appeal cannot be condoned. A I R 1970 S C 1953 distinguished. ORDER MOHTA, J. At the instance of the assessee, the following question is referred in this reference under the Income tax Act, 1962: "Whether on the facts and in the circumstances of the case, the Tribunal exercised its discretion under section 33(2 A) of the Income tax Act, 1922 in a judicial manner in refusing to condone the delay of 520 days in filing the appeal by the assessee for the assessment year 1951 52" 2. The point arises against the following factual background. The appeal filed by the assessee before the A. A. C. through his Advocate who also happened to be his natural father was fixed for final hearing at Akola on 22nd Feburary, 1963 on which day certain account books were to be produced in support of a contention that certain amount was nothing but accumulations of the amounts received from the H. U. F. By application, dated 18th February, 1963 the learned Advocate applied by post for adjournment and requested that the appeal may be heard at Wardha. This application was received by the Appellate Assistant Commissioner on 19th February, 1963. The appeal was ultimately fixed for final hearing on 25th June, 1963 and the notice of the hearing was served on the assessee. None appeared and the appeal was decided at camp Wardha, on 30th June, 1963. The order was communicated on 11th September, 1963. Mamorandum of appeal was however, received by post by the Tribunal on 12th April, 1965. Thus, there was a delay of 520 days in filing the appeal. The Tribunal refused to condone the delay and hence this reference. 3. The reasons for the delay as stated in the application for condonation of delay are as under: On 18th September,…

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