1. The Income - tax Appellate Tribunal has referred the following three questions of law for opinion to this Court.
"1. Whether the filing of the memorandum of appeal on the prescribed form and in triplicate is mandatory or is mere matter of procedure not affecting limitation ?
2. Whether on the facts and circumstances of this case, the appeal to the Tribunal was barred by limitation ?
3. Whether the admission of the revised memo, of appeal ex parte after the period of limitation under R. 13 of the Tribunal Rules amounted to condonation of the delay and such order is not liable to be challenged by the Department at the time of the hearing of the appeal ?"
The facts, as they appear from the statement of the case, are that an appeal by the assessee was dismissed by the Appellate Assistant Commissioner by his order dated the 7th of May, 1949, and the copy of that appellate order was served on the assessee on the 11th of May, 1949. A memo of appeal against that order of the Appellate