1976 (12) TMI 74

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....ril, 1974. The assessee was required to file the appeal before the Appellate Assistant Commissioner on or before 23rd May, 1974. The assessee, however, filed the appeal on 27th May, 1974. The appeal was thus out of time by four days. The Appellate Assistant Commissioner while taking up the appeal asked the assessee to explain the reason for late submission of the appeal. The assessee explained that the office of the assessee communicated the wrong date to the assessee's counsel, Shri B.K. Garg, at Kanpur. Shri B.K. Garg died on 8th May, 1974 and as such, his affidavit could not be filed for condonation of delay in filing the appeal. The affidavit of Shri Deepchand, Partner, was filed and the written statement reciting the facts and circumst....

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....aced his reliance on the judgment of the Supreme Court in F.B. Advani & Co. Pvt. Ltd. vs. CIT(1) wherein it was held that the application under s. 33A of the Income-tax Act, 1922, was completely barred of any explanation for delay in filing the appeal and the delay had also to be properly and satisfactorily explained. No evidence to the effect that Shri Garg was consulted in filing the appeal, was adduced before the Appellate Assistant Commissioner. The assessee was fully aware of all the facts. 5. In reply, the assessee's representative submitted that Shri J.N. Dube, advocate of Sagar was not a counsel of the assessee but only the blank forms were received from him. The letter written by the assessee to Shri Garg clearly mentions that the....