2003 (7) TMI 292

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....nation of delay which is about 20 months' late in filing of this appeal against the said order. This Bench of Tribunal had dismissed the application for condonation of delay through its order dt. 31st May, 2001. The appellant had moved miscellaneous application which was registered as MA No. 19/Ju/2001. This miscellaneous application of the appellant was decided through its order dt. 14th May, 2001. The Tribunal while deciding the above miscellaneous application could not consider the relevant portion of p. 1 which reads as under: "I was not conversant having lesser literacy, having no knowledge about income-tax as well as on account of the fact that I was having no advocate in order to get the legal opinion after completion of assessmen....

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....the IT Act and filed the present appeal against the same. He, therefore, contended that there was no deliberate attempt on the part of the assessee to file the appeal after the specified time as the assessee was not going to gain any advantage by doing so and, on the contrary, he was going to lose from non-filing of the appeal. The Authorised Representative had contended that the main ground for condonation of appeal was that the appellant was not conversant with law, having lesser literacy and having no knowledge of income-tax, and also on account of the fact that he was not having any advocate to get any legal opinion. The learned Authorised Representative had relied upon the judgment of the Hon'ble Supreme Court in the case of Collector,....