RAJAGOPALAN, J.

The question referred to this Court under section 66(1) of the Income-tax Act ran :

"Whether the appeals for assessment years 1946-47 to 1949-50 were presented within the prescribed time to the Tribunal."

The facts were not in dispute. The assessee with reference to the assessment year in question. The orders of the Appellate Assistant Commissioner were dated 5th November, 1950, and a copy of that order was communicated to the assessee on 25th November, 1950. It was certified by the Assistant Commissioner to be true copy of his order. On 29th November, 1950, the assessee applied to the Assistant Commissioner for a certified copy of the order dated 5th November, 1950, and he also applied for the issue of the forms for preferring an appeal to the Tribunal against the order of the Appellate Assistant Commissioner dated 5th November, 1950. Simultaneously the assessee applied to the Income-tax Officer for the issue of a chalan for the payment of the prescribed fee of Rs. 100. It was on 13th February, 1951, that the assessee received the certified copy he had applied for on 29th November, 1950. The endorsement on that certified copy showed that the application for the certified copy had been made on 3rd January, 1951, that the prescribed charges were deposited on 9th January, 1951, and that the certified copy was ready on 6th February, 1951, but that it was actually delivered to the assessee on 13th February, 1951. The assessee, it should be remembered applied for a certified copy on 29th November, 1950. It was a further communication from him dated 3rd January, 1951, that was treated as the regular application for the issue of a certified copy. That explains the date 3rd January, 1951, in the endorsement on the certified copy issued to the assessee. The certified copy bore the seal of the Appellate Assistant Commissioner.On 23rd February, 1951, the assessee preferred his appeal to the Tribunal, and the memorandum of appeal was accompanied by the certified copy of the order of the Appellate Assistant Commissioner which was delivered to the assessee on 13th February, 1951.

Before the Appellate Tribunal the assessee contended that the appeal had been presented in time. That claim was based upon section 67A of the Act, and upon rule 10(1) of the Appellate Tribunal Rules. Alternatively the assessee contended that, if there was any delay in the presentation of the appeal, it was a fit case where the delay should be condoned. Both the contentions were rejected by the Appellate Tribunal.

The contention of the assessee, thaat the presentation of th memorandum of appeal to the Tribunal on 23rd February, 1951, was within the time allowed by law, is the first questiion which we shall discuss.

Section 33(1) provides :

"Any assessee objecting to order passed by an Appellate Assistant Commissioner under section 28 or section 31 may appeal to the Appellate Tribunal within 60 days of the date on which the said order is communicated to him." *

Section 67A of the Act runs :

"In computing the period of limitation prescribed for an appeal under this Act or for an application under section 66, the day on which the other complained of was made and the time requisite for obtaining a copy of such order shall be excluded." *

Section 33(3) directs :

"An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner, and shall, ......... be accompanied by a fee of one hundred rupees." *

The prescribed form itself does not refer to a certified copy of the order appealed against, but rule 10(1) of the Appellate Tribunal Rules, 1946, prescribes :

"Every memorandum of appeal shall be in triplicate and shall be accompanied by two copies at least one of which shall be a certified copy of the order appealed against and two copies of the order of the Income-tax Officer." *

It is thus clear that before a memorandum of appeal could be validly presented to the Tribunal, the assessee has to produce along