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TMI Blog1984 (3) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... stituted attorney Kabra Associates, chartered accountants. It was further stated in the letter that in compliance of rule 45(2) of the Income-tax Rules, 1962 ("the Rules'), a fresh memorandum of appeal and connected papers duly signed by the partner of the assessee-firm was being filed with a request that it may be taken on record in addition/substitution to the appeal papers already filed on 1-1-1983. 2. After hearing the assessee's representative, the AAC observed that there was no justification for the late submission of the appeal as the first memorandum of appeal was not properly signed and was not in order and the second memorandum of appeal was out of time for which there was no justification. He, therefore, dismissed both the memo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to the decision in the case of Special Manager, Court of Wards, Maraindas Narsinghdas v. CIT [1950] 18 ITR 204 (All.) and another decision of the Supreme Court in the case of CAIT v. Sri Keshab Chandra Mandal [1950] 18 ITR 569, wherein the learned Judges of the Supreme Court had held, that the memorandum of appeal signed by a wrong person was invalid. Further the learned departmental representative proceeded to state that the judicial dicta relied upon by the learned counsel for the assessee were with reference to the appeals before the Tribunal. 5. On rejoinder, the learned counsel for the assessee invited my attention to the provisions of rules 45 and 47 of the Rules which deal with the procedure for filing appeals before the AA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh and as held by the learned Judges of the Orissa High Court in the case of K. Padmalochan Sahu. Therefore, in my opinion, the AAC was in error in rejecting the appeal in limine. 7. Even on merits the order of the AAC suffers from infirmity inasmuch as within two days of the filing of the original appeal the assessee has proceeded to file a subsequent memorandum of appeal complete in all respects with an explanation for the delay in the submission of the same. The AAC has summarily rejected the same without assigning any reasons why he found the assessee's explanation to be inadequate. The assessee appears to have acted with due diligence in filing a proper memorandum of appeal before the AAC and the AAC should have condoned the delay, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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