TMI Blog1949 (3) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 30 a statutory right is given to the assessee to prefer an appeal against an order of assessment made by the Income- tax Officer; but a time limit is prescribed within which the appeal has to be preferred, and that time limit is thirty days. Therefore admittedly when the appeal was presented, the appeal was out of time. On that, the assessee made an application to the Appellate Assistant Commissioner refused to condone the delay. The Appellate Assistant Commissioner refused to condone the delay and declined to entertain the appeal. From this order of the Appellate Assistant Commissioner an appeal was preferred to the Appellate Tribunal, and the Appellate Tribunal took the view that the order passed by the Appellate Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals only applies to such appeals. Therefore, in my opinion, when the Appellate Assistant Commissioner refused to condone the delay, there was no appeal before him which he could hear and dispose of as provided under Section 31 of the Act. Section 33 then gives the right of appeal to the assessee from an order made by the Appellate Assistant Commissioner either under Section 28 or under Section 31. Therefore the Legislature did not give the right of appeal to the assessee against an order made by the Appellate Assistant Commissioner under Section 30 of the Act. Now Mr. Banaji has contended that in refusing to condone the delay, the Appellate Assistant Commissioner has really dismissed his appeal and confirmed the order of assessment. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 31 of the old Act. But as I have pointed out earlier, in the case before us there is no question of the appeal being disposed of either on the preliminary point or on merits, because the appeal was never admitted. Then there is the case of Maharani Gyan Manjari Kuari v. Commissioner of Income-tax, Bihar and Orissa*[1944] 12 I.T.R. 59. That was a case where the assessee had failed to prefer an appeal in the prescribed form to the Appellate Assistant Commissioner of Income-tax, and the Appellate Assistant Commissioner refused to admit the appeal holding that the appeal was not in the prescribed form. The Patna High Court merely followed the earlier decision of their own Court to which I have referred and came to the conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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