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TMI Blog1984 (3) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. 2. The brief facts of the case may be noted. The assessee filed his appeals against the order of the AAC served on him on 19th Sept., 1978, on 19th Jan., 1979. It appears that the assessee had applied for certified true copy to the AAC on 20th Oct., 1978, and the said copy had been furnished to the assessee by the said AAC on 31st Jan., 1979. Excluding the time taken in obtaining the certified true copy, the appeals in question were filed by the assessee on the 46th day as against the normal limitation period of 60 days. The said appeals were not accompanied by the challans for the Tribunal fees. The Tribunal fees were paid by the assessee on 19th April, 1980 but the challans in question reached the Tribunal office on 30th Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of Tribunal fees, the appeal in question could not be held as maintainable and in as much as the Tribunal fees were paid on 19th April, 1980 and in as much as "no cause has been shown as to why the fees did not accompany the appeals filed by the assessee on 19th Jan., 1979", the Tribunal rejected the assessees request to condone the delay. 4. The reading of the order of the Tribunal as above does not bring out to our mind, any mistake apparent from record which deserves to be rectified. All the pleas taken by the assessee in its letter and affidavit referred to above have been considered by the Tribunal, and have been disposed of by them in the manner they thought best. Merely because a different opinion on the same facts may possibly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 in contrast gives no such option to the Tribunal. It is, therefore, open to debate whether the Tribunal has any obligation to intimate to the assessee the non-payment of Tribunal fees by it in the same manner as it has to notify to the assessee the absence of any of the documents referred to in r. 9. The assessee may of course ask for condonation of delay and in that process it may explain as to why it could not deposit the Tribunal fees in time, which the assessee has done in the present appeals. But the contention that the Tribunal was under an obligation to intimate to the assessee the alleged defect of not paying the Tribunal fees is open to debate and it is trite law that any question in respect of which two opinions are possible wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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