TaxTMI 
TaxTMI 
1976 (10) TMI 59
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....tative. 2. We have heard the submissions of both the sides. The learned Departmental Representative submitted that the delay was caused as he authorisation u/s. 24 (2) of the Wealth-tax Act issued by the Commissioner of Wealth-tax as received by the ITO, A-Ward, Khandwa on 23rd June, 1975, who was holding the charge of ITO, B-Ward, It was stated that the ITO, A-Ward was Shri R.R. Gautam and the bundle of case records which contained records of several cases, was received in the office of the ITO A-Ward. It was further submitted that the case records of Nand Kishore Mojilal, one of the several others cases included in the bundle were on the top whereas the other case records the authorisations were placed below and the dealing clerk misto....
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....ssessee's authorised representative. It is contended that the application of the Wealth-tax Officer dated 24th Oct, 1975 and the affidavit dated 17th May, 1976 were not in accordance with the provisions of Madhya Pradesh High Court Rules and orders and the affidavit filed was not at all an affidavit. It was pointed out that the so-called affidavit violated R. 25 in as much as the WTO neither made it on affirmation, nor or oath and hence it is merely a statement and not an affidavit. It was next pointed out that the WTO, B-Ward could not make the factual submission which appears to be the basis for seeking condonation about the case records of Nand Kishore Mojilal, being on the top and other case records with the authorisations being below i....
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....evidence or even by an affidavit and no case has been made out for condonation of delay. Further it was stated that the application and the affidavit as made, explained the position only in respect of a delay of one day. It was explained that it is stated by the WTO, B-Ward that he received the case records only on 23rd October, 1975 in the afternoon from the ITO A-Ward, Khandwa and he had proceeded to prepare the appeal papers on 24th Oct, 1975. It was contended that no proper cause has been shown for the delay caused upto 23rd Oct, 1975 by the concerned person. Further on merits it was contended that the reason stated by the WTO, B-Ward that probably the ITO, A-Ward, Khandwa was under mis-apprehension that it was the record of only Nand K....
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.... W.T.O. in which the submission of appeals had been unduly delayed and he prayed for the condonation of delay. Nothing more is said in this application and this clearly speaks for the delay caused from 23rd Oct, 1975 to the date of presentation of these appeals i.e. 25th Oct, 1975. Not a word has been said about the delay caused from 8th Jul, 1975 to 23rd Oct, 1975. Later-on an affidavit dated 17th May, 1976 has been filed by Shri Gedam. The assessee's counsel's criticism is fully justified that it is not at all an affidavit for the various reasons put forward, which need not be repeated here. Hence the so-called affidavit is merely a statement of the Wealth-tax, Officer, which is totally unproved by any evidence about the facts stated ther....