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TMI Blog1984 (7) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... 961 (' the Act '), respectively. 3. Being aggrieved with the penalty order, the assessee filed appeals before the Tribunal on2-6-1981. These appeals were heard and decided by the Tribunal on6-8-1982, holding that appeals should have been filed before the Commissioner (Appeals). Consequently, the Tribunal dismissed the appeals in limine on the ground that such appeals were incompetent. The assessee was served with the Tribunal's order on13-9-1982. Before the orders were served, the assessee filed appeals before the learned Commissioner (Appeals) on13-8-1982. 4. After hearing the patties, the Commissioner (Appeals) was of the view that the appeals should have been filed before him within 30 days of the service of the penalty orders. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal or appropriate authority, it could be successfully argued that there were sufficient causes for not filing the appeals before the appropriate authority. Reliance was placed on the decisions in the cases of Firm Bishan Das Brij Lal v. Firm Brij Mohan Lakshmi Narain AIR 1935 Lahore 844, Noor Beg v. Ch. Abdul Rahman AIR 1944 Oudh 193 and the decision of the Supreme Court in the case of Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi [1979] 118 ITR 507. 6. On behalf of the revenue, it was contended that there were no sufficient causes in the present case for not filing the appeals originally before the learned Commissioner (Appeals) against the penalty orders passed by the IAC under section 272A(2). According to the revenue, by n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner (Appeals) were filed on13-8-1982. 8. From the aforesaid facts, it comes out that the assessee filed the appeals at the original stage before the Tribunal on the advice of his counsel and it is also clear that the advice of the counsel given to his client was a bona fide one. From the aforesaid facts, it is also clear that the appellant has acted all along with reasonable diligent in prosecuting the appeals before the Tribunal. Under the circumstances, it should be accepted that the assessee took up the matter before the Tribunal in good faith and as such, the time taken in prosecuting the appeals before the Tribunal should be excluded for the purpose of computing the period of limitation. Before the Tribunal's orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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