Law: Income Tax Act, 1961

Section: 256(2)

Law: Limitation Act, 1877

Section: 5

Income-tax----Reference---Question of law---Appeal to Appellate Tribunal---Appeal barred by time---Assessee-firm filing application for condonation of delay in filing appeal---Tribunal rejecting application on the ground that continued ailment of one of partners was not sufficient cause for delay as assessee-firm had legal assistance and other partners and employees---Finding of Tribunal was a finding of fact---No question of law arose for reference---Indian Income Tax Act, 1961, S. 256(2)---Indian Limitation Act. 1963, S. 5. For the assessment year 1982-83, the assessee-firm being aggrieved by the order of assessment, dated March 14, 1985, preferred an appeal before the Commissioner of Income-tax (Appeals) which was dismissed as barred by time by order, dated October 9, 1985. The order was communicated to the assessee on 6th November, 1985. The assessee preferred an appeal to the Tribunal on February 2, 1993, which was barred by time by seven years and three months. The assessee filed an application under section 5 of the Limitation Act, 1963, and sought condonation of delay in filing the appeal. The Tribunal dismissed the application for condonation of delay as also the appeal on the grounds that the continued ailment of one of the partners was set up as a ground for condonation of delay in filing the appeal, that the assessee had legal assistance available to it, that there were other partners and employees of the firm who could have taken care of filing the appeal even in the absence of one of the partners and that the delay in filing the appeal was not bona fide and could not be condoned. The Tribunal dismissed the application of the assessee under section 256(1) of the Income Tax Act, 1961, for referring a question of law. On an application filed under section 256(2): Held that whether or not there was sufficient cause within the meaning of section 5 of the Limitation Act, 1963, for condoning the delay in filing the appeal is basically a question of fact. The Tribunal is the final fact ¬finding authority and a finding of fact recorded by the Tribunal cannot be said to give rise to a question of law worth being answered by the High Court. In the instant…

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