1987 (2) TMI 485

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.... the assessment orders, the assessee, a public limited company, filed two appeals before the Assistant Commissioner (Judicial). Though the appeals were presented well within time but no proof of payment of admitted tax was filed with the appeals. The Assistant Commissioner (Judicial) refused to entertain the appeals as no proof of payment of admitted tax was filed with the appeals. Then the assess....

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....ounsel for the assessee is that it was for the Tribunal to reject the application for such reason and that the error committed by the Tribunal is that it omitted to consider the application for condonation of delay altogether. When the application for condonation of delay was made to the Tribunal, I agree with the assessee that the Tribunal ought to have considered the same and ought to have recor....