1991 (9) TMI 44

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....sessee is before us. The questions, according to the assessee, arising from the order of the Tribunal are : "(A) Whether the conclusion of the Tribunal that there was no sufficient cause for not presenting the appeal within the time allowed is perverse and contrary to law? (B) Whether the said conclusion is arrived at by taking into consideration irrelevant materials and excluding relevant m....

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....During the last some years, the petitioner was suffering from some heart ailment, and he was not able to remember everything properly. He is also under treatment. Though the order is dated May 30, 1986, the petitioner does not remember the exact date on which it was received. He is also doubtful whether the order was received by him or somebody else. The order was traced and came to his notice onl....