Falshaw, J.

1. The following question has been referred to by the Income-tax Appellate Tribunal:

Whether on the facts and in the circumstances of this case the order of the Appellate Assistant Commissioner declining to admit the appeal was an order under Section 30(2) Income-tax Act and as such not appealable to the Tribunal?"

2. The facts of the case are that the appellant company called Messrs. General Agencies (India) Limited filed an appeal before the Appellate Assistant Commissioner under Section 30 of the Act with regard to the assessment year 1948-49 on 25-1-1949 against the assessment order of the Income-tax Officer. The appeal was filed within time, and a notice of a date of hearing was sent to the assessee under Section 31(1) of the Act. The hearing of the appeal was, however, adjourned from time to time for a very long period, Ultimately it came before the Appellate Assistant Commissioner on 8th April 1952 when it was discovered that the appeal, though filed in time, was defective as there was no copy of the notice of demand attached to it. The appellate Assistant Commissioner accordingly dismissed the appeal in these words -

"It is the appellants duty to see tha