TMI Blog1950 (9) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income-tax to admit an appeal on the ground that it is time barred is an order under Section 31 of the Income-tax Act and appealable to the Appellate Tribunal under Section 33 of the Income-tax Act? From the facts set out below, it would appear that the second question does not really arise and, therefore, does not call for an answer. The notice of demand was served on the assessee on 10th January, 1947. The assessee filed an application for a copy of the order of assessment. On August 29, 1947, he sent a reminder by registered post that he had not received the copy of the order till then. No reply was received from the Income-tax Officer and on 20th November, 1947, the assessee sent a second reminder by registered post. In repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal runs as follows:- I accordingly refuse to admit the appeal. The same is hereby rejected. The assessee filed an appeal before the Income-tax Appellate Tribunal and the Tribunal came to the conclusion that the order dated the 29th February, 1948, was an order sub-section (2) of Section 30 and was not an order under Section 31 of the Indian Income-tax Act and, therefore, the appeal did not lie to the Tribunal. The relevant portion of sub-section (2) of Section 30 of the Indian Income-tax Act is in the following terms:- 30. (2) The appeal shall ordinarily be presented within thirty days of receipt of the notice of demand relating to the assessment...... but the Appellate Assistant Commissioner may admit an appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come- tax Act admitting an appeal and after notice is issued to the assessee fixing date and place for the hearing and final disposal of the appeal, the appeal can be disposed of only under Section 31 of the Act. We do not want to go into the larger question whether an order refusing to condone the delay under Section 30(2) and thereafter rejecting the memorandum of appeal is an order under Section 30(2) of the Indian Income-tax Act, or, is an order under Section 31 of the Act. That question has been raised in another reference which is before us for decision. It is not necessary to express any opinion on that point in this case. It is admitted by learned counsel that the question framed by the Income-tax Appellate Tribunal, Allahabad, is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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