CHAKRAVARTTI, C. J.

( 1 ) ONE Mr. Sheo Nath Singh objected to the adding back of a sum of Rs. 14,000/- in his assessment for the year 1944-45 and having failed to obtain complete relief from the Appellate Assistant Commissioner, became desirous of preferring an appeal to the Appellate Tribunal. The order of the Appellate Assistant Commissioner was passed on the 30th of July, 1954 and a copy of it reached Mr. Singh on 5th of August following. Making allowance for certain holidays, the last day for filing the appeal before the Appellate Tribunal would be 13th of October, 1954. On 30th of September, 1954, a memorandum of appeal was filed in the office of the Tribunal, but it was neither signed nor verified by Mr. Singh. It was both signed and verified by an authorised representative, one Mr. S. K. Ray, and along with the memorandum was filed a document of authority. The Assistant Registrar of the Tribunal pointed out that the memorandum had not been signed by the appellant, whereupon the authorised representative said that the appellant was in England at the time and that a revised memorandum of appeal would be filed as soon as he returned. Subsequently, on 13th of October, 1954, a s

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