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TMI Blog1991 (9) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee, arising from the order of the Tribunal are : "(A) Whether the conclusion of the Tribunal that there was no sufficient cause for not presenting the appeal within the time allowed is perverse and contrary to law? (B) Whether the said conclusion is arrived at by taking into consideration irrelevant materials and excluding relevant materials? (C) Whether, in arriving at the said conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from some heart ailment, and he was not able to remember everything properly. He is also under treatment. Though the order is dated May 30, 1986, the petitioner does not remember the exact date on which it was received. He is also doubtful whether the order was received by him or somebody else. The order was traced and came to his notice only last week. Assuming for argument's sake that the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the stipulated period. It is clear from the findings of the Tribunal that the assessee had not approached the Tribunal with clean hands. The explanations given by the assessee in his affidavits are not convincing. Even on his being told that the appeals were filed out of time, he was trying to sustain his contention that they were filed within time. The findings of the Tribunal, under the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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