HAZURI BALABHADRA KHUNTIA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an assessee's application under Section 66(3) of the Income-tax Act arising out of R. A. No. 377 of 1955-56, challenging the correctness of the Appellate Tribunal's decision dated 21-12-1955 rejecting his application under Section 66(1) as having been out of time. The facts shortly stated are these: The assesses petitioner filed an appeal before the Appellate Tribunal hearing I. T. A. No. 2920 of 1954-55 for the assessment year 1953-54 which was partly dismissed on 23-5-1955. On June 2, 1955 the said order of dismissal was received by the petitioner. On 29-7-1955 the petitioner sent a reference application under Section 66(1) of the Act by post, addressed to the Appellate Tribunal, Calcutta Branch, which was received by it on 1-8-1955, that is, the date on which the prescribed sixty days' period of limitation expired. July 31, 1955 being a Sunday was a holiday.

(2.) THE only question for our decision is whether the application, -- which was sen; without the required fee of Rs. 100/- which was subsequently sent by the petitioner by telegraphic money-order but reached out of time, -- can be treated as an application made within time as required under Section 66(1) of the Act.