1995 (11) TMI 11

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....s appeal is preferred against the order dated February 27, 1995, passed by the learned single judge in W. P. No. 1387 of 1995. In the writ petition, the petitioner sought for quashing the order dated October 6, 1994, passed by the first respondent in M. P. No. 30 of 1994 filed in I.T.A. No. 1224/Mds of 1989. The learned single judge has rejected the writ petition on the ground that the petition....

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....than one occasion and even then, the appellant did not file any statement or affidavit, explaining or showing sufficient cause for the delay in filing the appeal. Finally, the appeal was posted for hearing on June 1, 1994. On that day, the assessee's counsel appeared and presented the insufficiently stamped vakalat but he did not file any petition or affidavit or statement for the condonation of d....

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.... of the record, in the light of the aforesaid undisputed facts, the Tribunal rejected the said miscellaneous petition by the order dated October 6, 1994. The learned single judge has also held that in the absence of any explanation, the Tribunal was justified in rejecting the appeal as the order of the Tribunal dated June 3, 1994, did not suffer from any error apparent on the face of the record. ....