1981 (1) TMI 222

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..... ctober, 1979, made in Tribunal Appeals Nos. 232, 512, 595 and 596 of 1979. The petitioners herein preferred appeals against the orders of assessment before the Appellate Assistant Commissioner after a period of 30 days from the date on which the orders of assessment were served. As a matter of fact, the appeals were very much belated. But the petitioners contended that they came to know that the t .....

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..... riod of thirty days from the date on which the order was served on him in the manner prescribed, appeal against such order to the Appellate Assistant Commissioner having jurisdiction. The proviso to that sub-section says that the Appellate Assistant Commissioner may admit an appeal presented after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not .....

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