1981 (9) TMI 194

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....lay and dismissing the appeal of the assessee in that it was belatedly filed. The ITO imposed a penalty under s. 271(1)(c)(iii) of the IT Act, 1961 by the order dt. 13th March, 1978. The appeal was filed by the assessee against the said order on 25th Jan., 1980. According to the ITO, the notice of demand was served on 17th March, 1978. The assessee, therefore prayed for condonation of delay. The c....

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.... The case of the Revenue is that two penalties were imposed for default under s. 273(A) and under s. 271(1)(c)(iii). It is said that both the orders and the demand notices were sent to the assessee and they had been received by Shri Kundan Mal Nahar. Against the order passed under s. 273(A), the assessee filed an appeal. The order pertaining to s. 273(A) having been received by the assessee and sh....

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....ay. The appeal was, thus dismissed in limine being barred by time. 3. Aggrieved, the assessee has come up in appeal tot he Tribunal. It clearly appears from the finding of the AAC that no explicit authority is proved to have been given by the assessee to Shri Kundanma, Nahar to receive the notices on her behalf. The AAC relied on an implicit authority, as according to him. Shri Kundanmal Nahar ....

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....d on to the assessee. On these facts, it is not proved that any authority was given by the assessee to Sh. Kundanmal Nahar for receiving notices on behalf of the former. Also, it was not proved that Sh. Kundanmal Nahar received the impugned notice and he duly passed on the same to the assessee, simply because Shri Kundanmal Nahar received some notices on behalf of the assessee in the past and he p....