TMI Blog1986 (8) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... or condonation of delay in filing the appeal. 2. It would appear that - (a) the order of the Collector (Appeals) was made on 28-6-1985; (b) it was issued on 1-11-1985, and received by the applicant on or after 4-11-1985; (c) the instant appeal was put in a course of transmission by registered post on 4-2-1986 as evidenced by the postal receipt filed by the applicant; and (d) it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear that the period of limitation was three months from the date of despatch (and not the date of receipt as in this case) of the order appealed against and the memorandum of appeal was posted three days after the expiry of the period of limitation on 1-5-1954. That was why their Lordships observe in para 35 that even on 4-5-1954, when the appeal was posted, the appeal was out of time. It was furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision enabling appeals to be filed by post. Nor is it known that, at the material time, appeals could be received by post. If that were the case, it could have been very well contended that the Post Office had been constituted to be an agent of the appellate authority for receiving appeals put in a course of transmission by post, and, accordingly, delivery to the agent is delivery to the principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be held to comply with the requirements of Section 66(1) of the Income-tax Act because no application can be said to be made to the Tribunal unless it is presented to the Tribunal and under sub-rule (2) of Rule 7 the presentation only takes place at the time of the receipt. 8. The identical rule has been adopted as Rule 6 in the Customs, Excise and Gold (Control) Appellate Tribunal (Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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