BRAJABANDHU NANDA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE are three references under Section 66(2) of the Indian Income-tax Act, all at the instance of the assessee petitioner in the facts and circumstances hereinafter stated, relating to the assessment years 1949-50, 1950-51 and 1951-52. This Court by its order dated 6-11-1958 called upon the Income-tax Tribunal to state the case and to refer the following questions for decision of this Court.

(2.) THE matter arose in the following circumstances; on 5-2-1954, the assessee received the order of the Appellate Assistant Commissioner. On the 56th day from the said date on 2-4-1954, the assessee sent three appeals against the said order by registered post addressed to the Income-tax Tribunal, then at Bombay, in one packet. On 7-4-1954 the said three appeals were received by Tribunal. THE last date on which the appeals were to be filed was 6-4-1954 and thus the appeals reached the Tribunal out of time by one day. THEreafter the assessee was given notice why the appeals should not be dismissed as time barred. On 5-5-1955 the assessee made an application for condonation of delay under Section 33(2) of the Act. THE same day the said application was heard by the Appellate Tribunal who found that there was no sufficient cause shown to condone the delay and accordingly the delay was not condoned and in the result the appeals were dismissed.