1982 (7) TMI 129

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....der. 2. The appeals should have been filed before the IT Appellate Tribunal on 10th November, 1981 but the same were filed on 12th November 1981. They are, therefore, time barred by two days. It is stated by the ld. Rep. of the assessee that the assessee had left the papers with him on 10th November, 1981, but he could not file the appeals in the time on that date as he was busy in the ST Offic....

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....e IT Rules, 1962. He, therefore, dismissed the appeals as invalid. Aggrieved by the orders of the AAC for each of the assessment years under consideration, the assessee has filed the present appeals. 4. After going through the records and hearing the ld. Reps. of the parties, I am of the opinion that the assessee deserves to succeed. It has been held by the Orissa High Court in (1974) 95 ITR 11....