SITAL PRASAD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this application, the assessee has requested this court to refer the following four questions under Section 256(2) of the Income-tax Act, 1961 :

(2.) ALL the four questions relate to one aspect, namely, whether the Tribunal ought to have received the medical certificate dated December 30, 1984, sought to be filed in December, 1987, for the first time before it. The appeal before the lower appellate authority was filed with a delay of about three months. The explanation was that he met with an accident and had a fracture. No medical certificate was filed. In fact, in December, 1985, time was taken for filing the certificate. It was posted to January 8, 1986. Neither the certificate was filed nor was any application for adjournment filed. The petition was, accordingly, dismissed. The assessee did not take care to file the certificate even with the memo of appeal before the Tribunal. It was sought to be filed only much later and it was refused to be received. In the circumstances, the Tribunal cannot be said to be unjustified in holding that the first appellate authority was justified in not condoning the delay.