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TMI Blog1994 (11) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... r ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in giving certain directions to the Appellate Assistant Commissioner that it gave in its appellate order ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in reversing the order of the Appellate Assistant Commissioner exercising his discretion to admit or not to admit the appeal for adjudication ? " At the time of hearing of this reference, learned counsel for the parties submitted that if question No. 3 is decided in favour of the assessee, questions Nos. 1 and 2 would not be required to be decided. Therefore, first we would decide question No. 3. In the present case, the controversy pertains t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was treated as allowed by order dated January 17, 1978. Against that order, the Department filed an appeal before the Tribunal and contended that as the appeal form was not signed by the applicant, the appellate authority was in error in overruling the objection of the Income-tax Officer about the appeal being filed beyond the time, and allowing to file the same without giving a finding as to whether the signature on the memo of appeal was that of the assessee and/or whether someone else signed the memo of appeal in the name of the assessee. The Tribunal accepted the said contention raised by the Department and remanded the matter to the appellate authority with a direction to get the disputed signature examined by a handwriting expert an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority in curing the so-called irregularity with regard to the signature on the appeal memo, calls for any interference by the Tribunal, particularly when the fresh appeal memo duly signed by the applicant was submitted before it. In this view of the matter, in our view, the Tribunal was not justified in reversing the order of the Appellate Assistant Commissioner exercising discretion for adjudication of the matter. Hence, question No. 3 is answered in the "negative". In the result, question No. 3 is answered in the negative in favour of the assessee and against the Revenue. As question No. 3 is answered in favour of the assessee, questions Nos. 1 and 2 are not required to be answered and are left unanswered. Reference stands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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