1986 (8) TMI 235

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....pondent. [Order per : M. Gouri Sankara Murthy]. - This is an application for condonation of delay in filing the appeal. 2.  It would appear that - (a)  the order of the Collector (Appeals) was made on 28-6-1985; (b)  it was issued on 1-11-1985, and received by the applicant on or after 4-11-1985; (c)  the instant appeal was put in a course of transmission by r....

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....s recited in paragraphs 5 and 6 of the judgment of the Hon'ble Supreme Court in the first of the two cases cited, it would be clear that the period of limitation was three months from the date of despatch (and not the date of receipt as in this case) of the order appealed against and the memorandum of appeal was posted three days after the expiry of the period of limitation on 1-5-1954. That was w....

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.... judgment of the Hon'ble Supreme Court the applicability of the ratio was not confined or restricted to cases where there is no specific provision enabling appeals to be filed by post. Nor is it known that, at the material time, appeals could be received by post. If that were the case, it could have been very well contended that the Post Office had been constituted to be an agent of the appellate ....

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....re delivery of the application to the postal authorities a cover containing the application to the Tribunal or the Registrar of the Tribunal cannot be held to comply with the requirements of Section 66(1) of the Income-tax Act because no application can be said to be made to the Tribunal unless it is presented to the Tribunal and under sub-rule (2) of Rule 7 the presentation only takes place at th....