Law:

Section:

Article 226 of the Constitution of India - Writ - Maintainability of- Against order of AAC dated 15-9-1983, assessee filed appeal before Tribunal belatedly on 24-11-1983 - Since assessee did not appeal before Tribunal on date of hearing, that is, on 19-5-1987, Tribunal vide its order dated 28-5-1987 dismissed appeal of assessee as barred by time - Thereupon assessee filed an application under section 254(2) before Tribunal stating (i) that he had sent a telegram on 18-5-1987 seeking adjournment and he was under impression that adjournment would be granted and (ii) that he had also filed an application for condoning delay as far back as 18-6-1986 and that Tribunal erred in disposing of appeal without taking notice of said application - Tribunal vide its order dated 10-9-1987 dismissed said application holding (i) that telegram in question was not received by it on date of hearing, and (ii) that there was no reliable evidence to establish that application for condonation of delay was sent to office of Tribunal and same was not placed before Tribunal at time of hearing of appeal -Assessee filed again two applications under section 254(2) before Tribunal reiterating his contentions, but Tribunal rejected same without posting them - Assessee then filed a writ petition on 5-12-1989 seeking quashing of Tribunal's orders dated 28-5-1987 as well as order dated 10-9-1987 and subsequent orders -Whether this was not a fit case for interference under article 226 - Held, yes FACTS Against the order of the AAC dated 15-9-1983, the assessee filed an appeal before the Tribunal belatedly on 24-11-1983. Further, since the assessee did not appear before the Tribunal on the date of hearing, that is, on 19-5-1987, the Tribunal vide its order dated 28-5-1987 dismissed the appeal of the assessee as barred by time. Thereupon the assessee filed an application under section 254(2) before the Tribunal stating (i) that he sent a telegram on 18-5-1987 seeking adjournment and he was under the impression that adjournment would be granted, and (ii) that he had also filed an application for condoning the delay as far back as 18-6-1986 and that the Tribunal erred in disposing of the appeal…

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