1984 (3) TMI 162 - AT - Wealth-tax

Appellate Tribunal denies recall request due to late filing and non-payment of fees.

The Appellate Tribunal rejected the assessee's request to recall its order in W.T.A. Nos. 15, 16, 17 & 18 of 1979, as the appeals were filed beyond ... - Issues:1. Consideration of submissions by the Tribunal2. Non-service of notice to the assessee3. Filing of appeals beyond the limitation period4. Non-accompaniment of Tribunal fees with the appeals5. Tribunal's obligation to notify non-payment of Tribunal fees6. Condonation of delay in filing appeals7. Rectification of Tribunal's orderDetailed Analysis:1. The assessee filed a Miscellaneous Petition before the Appellate Tribunal, requesting the recall of the Tribunal's order in W.T.A. Nos. 15, 16, 17 & 18 of 1979, alleging that the Tribunal did not consider all submissions and was influenced by a presumption regarding the service of a notice dated 19th Jan., 1979, which was not actually served to the assessee. The Tribunal had notified the appeals as time-barred due to various defects, including the non-deposit of Tribunal fees.2. The assessee's appeals were filed beyond the normal limitation period of 60 days, excluding the time taken to obtain a certified true copy of the order. The Tribunal pointed out the defects in the appeals, including the non-payment of Tribunal fees, and the assessee claimed to have received the notice regarding the time-barred appeals only on 21st Jan., 1981. The Tribunal rejected the assessee's request to condone the delay in filing the appeals.3. The Tribunal considered the arguments presented by the assessee in a letter and affidavit, where the assessee claimed not to have received a lawful notice allowing time to rectify defects. The Tribunal's order, dated 29th June, 1981, addressed the issue of non-accompaniment of Tribunal fees with the appeals and concluded that the delay could not be condoned since no cause was shown for the non-payment of fees. The Tribunal found no mistake apparent from the record that warranted rectification.4. The Tribunal deliberated on whether the non-filing of Tribunal fees by the assessee constituted a defect under the Tribunal Rules and if the Tribunal was obligated to notify the assessee about the non-payment of fees. The Tribunal highlighted the discrepancy between Rule 9 of the Tribunal Rules and Section 253(6) of the Income Tax Act, indicating a potential debate on the Tribunal's obligation to intimate such defects to the assessee.5. The Tribunal emphasized that the assessee could seek condonation of delay by explaining the reasons for not depositing the Tribunal fees on time. However, the Tribunal's decision to reject the assessee's request for condonation was based on the lack of any obligation to notify the assessee about the non-payment of Tribunal fees. The Tribunal's order was upheld, and the assessee's application for recall was rejected.