NIHALKARAN Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THIS is an application under S. 27(3) of the WT Act, 1957 (hereinafter referred to as "the Act").

(2.) THE material facts giving rise to this application briefly are as follows : The assessments of the assessee under the Act for the asst. yrs. 1957 -58 to 1974 -75 were completed on 27th March, 1979. Aggrieved by that order, the assessee preferred appeals before the CWT(A) who held that the orders of assessment were passed in haste and that in the absence of essential data, it was not possible for him to decide the points raised in the appeals. In this view of the matter, the CWT (A) set aside the orders of assessment and directed the WTO to make fresh assessments in accordance with the law and in the light of the directions contained in his order. Aggrieved by the order passed by the CWT (A), the assessee preferred appeals before the Tribunal. It was urged on behalf of the assessee before the Tribunal that the CWT (A) had no jurisdiction to remand the cases. The Tribunal rejected that contention. Aggrieved by the order passed by the Tribunal, the assessee sought a reference, but as the application made by the assessee in that behalf was rejected, the assessee has filed this application.

(3.) THE first question that arises for consideration is whether the applicant has made out a case for condonation of the delay. Now, the only ground urged in support of the application under S. 5 of the Limitation Act was that the clerk of the applicant had taken the case papers to the office of the counsel but those papers "got mixed up in the disposed of files". In support of this ground, an affidavit has been filed by the clerk of the applicant. The relevant portion of that affidavit is as follows :