RAMANUJAM J.

The petitioner herein is carrying on business in paints, steel, perforated sheets, etc., in Madras and speculation and commission trade in Calcutta. In respect of assessment year 1970-71, he did not file any return on the ground that he did not have taxable income. But the Income-tax Officer completed the assessment ex parte under section 144 and estimated the total income at Rs. 40, 000 for the said assessment year. The petitioner as against the said order of assessment, filed an appeal before the Appellate Assistant Commissioner. The said appeal was rejected on the ground that it is time-barred by 28 days. Thereafter, the petitioner filed an appeal before the Appellate Tribunal as against the said appellate order. In preferring the appeal before the Tribunal there was also a delay. The Tribunal chose to condone the delay but ultimately upheld the order of the Appellate Assistant Commissioner rejecting the appeal as time-barred, after holding that the petitioner had not made out sufficient cause for the condonation of delay of 28 days. The Tribunal had not gone into the merits of the assessment in view of its order confirming the order of the Appellate Assi