2001 (4) TMI 528

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....as provisionally assessed and thereafter a final assessment was made on 31-3-1999 calling upon the assessee to pay Rs. 31,122/-. It was the case of the assessee that the order-in-original was made without following the principles of natural justice. Appeal before the Commissioner (Appeals) was filed belatedly by about 74 days and in the said appeal no application for condonation of delay has been filed. Shri Vishal Agarwal who undertakes to file the Vakalatnama argues that the impugned order is wrong inasmuch as no notice has been issued by the lower authority. He further states that law does not require a written application for condonation of delay. He also tries to state that an income-tax case was decided on 17-1-1992 in respect of regi....

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....rm of appeal to Commissioner (Appeals). The indication in the rules says specifically about a form of application to Commissioner (Appeals) in respect of sub-section (4) of Section 129D. The thrust of the argument is that when there is no specific mention regarding any application under Section 129 one will be tempted to think that there need not be any written application, but it must be stated that if any person who invokes a discretionary jurisdiction vested with the Commissioner (Appeals) regarding excusing the delay will have to come to the conclusion that it must be written in a proper way because what is contained in the application must be verified to be true. The appeal being a continuation of the proceedings of the enquiry must be....