Law:

Section:

Section 254 of the Income-tax Act, 1961 [Corresponding to section 33 of the Indian Income-tax Act, 1922] - Appellate Tribunal - Order of - Assessment years 1948-49 and 1949-50 - Assessee filed appeal before Tribunal which was delayed by a day - Specific case put forward by assessee before Tribunal was that she had been given wrong advice by clerk that period of limitation was two months of 31 days relevant months being July and August - Tribunal without considering real question whether one day's delay after expiry of 60 days had been satisfactorily explained, rejected assessee's application to excess delay - Whether, on facts, Tribunal did not exercise its discretion in a judicial manner in refusing to excuse delay in presenting appeals - Held, yes FACTS The assessee filed an appeal before the Tribunal which was late by one day. The assessee also filed an application for condonation of delay stating that she had been given wrong advice by the clerk that the period of limitation was two months each of 31 days. The Tribunal rejected the application for condonation of delay. On reference : HELD In the instant case the months were July and August with 31 days each. That the statutory period of limitation was 60 days was never in issue. The specific case put forward by the assessee before the Tribunal was that she had been given wrong advice by the clerk that the period of limitation was two months, in that case two months each of 31 days. There was really no material for the Tribunal to disbelieve the statement, unless it be the Tribunal proceeded on the assumption that every statements made by any appellant must be rejected as unworthy of credence. Further, even in the order on the application under section 66(2) directing the question to be referred to the High Court, the High Court specially drew the attentions of the Tribunal to the fact, that the appellant was not bound to explain any portion of the period for which the law of limitation provided, in this case 60 days. The delay was only one day, and that day's delay alone had to be explained. In spite of that feature having been pointed out, the Tribunal made no attempt to go into the real question at issue…

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