TMI Blog1999 (2) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... 1976 (the SAFEMA), dated July 14, 1998. The appeal was provisionally numbered as there were some defects which were to be rectified by the appellant. The appellant appeared through counsel and the competent authority is represented by the Deputy Director. The competent authority has filed comments dated October 30, 1998, and November 20, 1998. Both of them were heard and the appeal is disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having been presented on November 12, 1998, after the period of limitation of 45 days and the further period of 15 days prescribed by the proviso to sub-section (4) of section 12 of the SAFEMA, is barred by time. Learned counsel for the appellant submitted that the unnumbered appeal together with M. P. No. 68 of 1998, was not filed by the present appellant as she has nowhere affixed her signatur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and petitions show both the names of Hasina Ibrahim Parkar and Aminabi Kaskar (the present appellant) (see [2000] 241 ITR (AT) 13), as well as the orders of this Tribunal in the said M.Ps., we do not find any signature of the present appellant anywhere in the record and there is nothing to show that the present appellant had in fact been the party to the said appeal. We have, therefore, to hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Identical arguments were raised by the very same counsel for the appellant in the unnumbered F. P. A. in which Hasina Ibrahim Parkar was the appellant (see [2000] 241 ITR (AT) 13) and we have rejected the said contentions by an elaborate order. We held that the authority of the advocate continuous after forfeiture order is passed to receive orders on behalf of his client. Applying the same reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for entertaining the appeal. Learned counsel for the appellant says that the appellant had not even applied for issuing a certified copy of the order so far and will do so now. However, we are not attaching much importance to this aspect. In the view we have taken that the appeal is barred by limitation, the same cannot be entertained and is accordingly dismissed. - - TaxTMI - TMITax - FEMA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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