9911796707
TMI Blog1982 (7) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... 10th November, 1981 but the same were filed on 12th November 1981. They are, therefore, time barred by two days. It is stated by the ld. Rep. of the assessee that the assessee had left the papers with him on 10th November, 1981, but he could not file the appeals in the time on that date as he was busy in the ST Office at Mazagaon. It is further stated by him that "11th November, 1981" was a gazett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e orders of the AAC for each of the assessment years under consideration, the assessee has filed the present appeals. 4. After going through the records and hearing the ld. Reps. of the parties, I am of the opinion that the assessee deserves to succeed. It has been held by the Orissa High Court in (1974) 95 ITR 113 (Ori) (Addl. CIT vs. K. Padmalochan Sehu) that though the provision in r. 45(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailure of the assessee to sign the memorandum of appeals in person was only a curable irregularity and did not invalidate the appeals ab initio. I, therefore, conclude that the AAC was not justified in dismissing the appeals before him as invalid. The impugned orders are, accordingly, set aside and the cases are restored to the file of the AAC for deciding the case on merits after allowing the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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