S.Ali Ahmad, J.

1. This appeal under Sec.269H of the Income Tax Act was filed on: 6.11.1980 against an order dated 18.8.1980 passed by the Income Tax Appellate Tribunal under Sec.269G of the Income Tax Act (hereinafter to be referred to as the Act). According to the Stamp Reporter, the last date of limitation for filing the appeal was 5.11.1980, but since it was filed on 6.11.1980, it was barred by limitation. The office placed the limitation matter for orders,

2. Mr. Rajgarhia, learned Counsel appearing for the appellant, namely, the Inspecting Assistant Commissioner (Acquisition), contended that the stamp report was erroneous and that the appeal was filed well within time. Mr. Shreenath Singh, learned Counsel for the respondent, on the other hand, contended that the appeal was barred by limitation and, therefore, it should be dismissed as such. During the course of argument, Mr. Rajgarhia filed an application under Section 5 of the Limitation Act praying to condone the delay of one day in filing the appeal on the grounds mentioned in that application. Mr. Shreenath Singh opposed this application also. In these circumstances, it is, therefore, necessary to consider as to w