TMI Blog1999 (9) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... owing question stated to be of law and to arise out of its order dated April 25, 1981, passed in ITA No. 1696 (All) of 1980 for the opinion of the court. "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in dismissing the assessee's appeal as time-barred?" We have heard Sri A. N. Mahajan, learned standing counsel for the Commissioner. No one has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pril 5, 1980, was delivered. No reply seems to have been received and consequently the assessee filed a fresh appeal on September 4, 1980, and stating the aforesaid facts in his application for condonation of delay and the affidavit, requested for condonation of the delay in the filing of the appeal. The Tribunal held that up to August 18, 1980, when the Assistant Registrar's aforesaid letter re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that even during the period subsequent thereto and up to the time of reply no such appeal was received. The assessee as a rational person approached the Superintendent of Post Offices, Mirzapur, enquiring about the file of the appeal and when no reply was received within a reasonable time and as a rational person he preferred to file a fresh appeal. In our view, therefore, the Tribunal was not r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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