1983 (1) TMI 20

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.... of the assessee, the following question is referred in this reference under the Indian I.T. Act, 1922 : " Whether, on the facts and in the Circumstances of the case, the Tribunal exercised its discretion under section 33(2A) of the Indian Incometax Act, 1922, in a judicial manner in refusing to condone the delay of 520 days in filing the appeal by the assessee for the assessment year 1951-52 ?....

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....dha, on June 30, 1963. The order was communicated on September 11, 1963. Memorandum of appeal was, however, received by post by the Tribunal on April 12, 1965. Thus, there was a delay of 520 days in filing the appeal. The Tribunal refused to condone the delay, and hence this reference. The reasons for the delay as stated in the application for condonation of delay are as under: On September 18,....

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....aving known the mind of the AAC, a regular appeal before the Tribunal was filed on April 12, 1965. Thus the delay was bona fide in prosecuting the other remedy in wrong forum. Now, it is obvious that the application under s. 35 for rectification was wholly misconceived under the circumstances. Indeed, this aspect is not fairly disputed by Shri Thakkar, the learned advocate appearing for the ass....