9911796707
TMI Blog1979 (2) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... se five cases cannot be supported. All these tax revision cases were filed against the orders of assessment passed by the Assistant Commissioner. The Deputy Commissioner, who dealt with the appeals, dismissed the appeals as having been preferred out of time and on the ground that no case had been shown to excuse the delay in filing the appeals. Under section 34(1) of the Act, which provides for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order. No proper affidavit has been filed by him stating the reasons for not filing the appeals within the period of limitation. The petition submitted is very delightfully vague as to crucial dates. The name of the partner, who advised him to file appeals, the date on which he was consulted and the reasons why he did not think it necessary to consult the partner earlier were not stated. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellants, Sri Sreekrishnan, has submitted before us that since the learned Deputy Commissioner has observed that not even an affidavit has been filed in support of the applications filed by the appellants for condoning the delay, the appellants may be given an opportunity to file proper affidavit from the Receiver as well as from the partners of the firm explaining the circumstances under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The course followed by the Tribunal was illegal and unwarranted. The Tribunal should not have set aside the order of the Deputy Commissioner without any ground or reason for doing so, and only to allow the party before it to produce an additional affidavit before the appellate authority. It was open to the Appellate Tribunal, if so advised, and if a proper case had been made out, to receive fres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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