Law:

Section:

Section 253, read with sections 250 and 249 of the Income-tax Act, 1961 [Corresponding to section 33, read with sections 31 and 30, of the Indian Income-tax Act, 1922] - Appellate Tribunal - Appelable Orders - Assessment years 1945-46 and 1946-47 - Whether an order dismissing an appeal as barred by limitation is one passed in appeal and would fall within section 31 of 1922 Act - Held, yes - Whether as section 33 of 1922 Act confers right of appeal against all orders passed under section 31 of 1922 Act, said order of dismissal of appeal as barred by limitation is also appealable - Held, yes FACTS For the relevant assessment years, the ITO assessed the income of appellant-firm and issued a notice of demand on account of income-tax and super-tax. The appellant preferred an appeal against the assessment, and it was actually received in the office of the AAC out of time. But the appeal was registered and notice of hearing under section 31 of the 1922 Act was issued. The appellant prayed for condonation of the delay on the ground that following on the partition of the country the conditions were very unsettled and that curfew order had been promulgated and was in force, that the post office did not accept registered letters and that the traffic on the road was closed, and that in view of those exceptional circumstances, it had sufficient cause for not presenting the appeals in time. At the hearing, the AAC passed orders holding that there was no sufficient ground for condoning the delay, and rejected the appeal in limine. On further appeal, the Tribunal dismissed the same on the ground that the orders of the AAC, were in substance passed under section 30(2) of the 1922 Act and not under section 31 of the 1922 Act, and that no appeal lay against them under section 33 of the 1922 Act. On reference, the High Court agreed with the view taken by the Tribunal. On appeal to the Supreme Court : HELD Section 30 of the 1922 Act confers a right of appeal on the assessee, section 31 of the 1922 Act provides for the hearing and disposal of the appeal, and section 33 of the 1922 Act confers a right of further appeal against orders passed under section 31. Under section 33 of the…

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