Suhas Chandra Sen,J. - (1.) The following question of law has been referred by the Tribunal to this court under Section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the departmental appeal is time-barred in spite of the fact that the relevant appellate order of the Commissioner of Income-tax (Appeals)-II, Calcutta, in Appeal No. 15/C/CIT(A)-II of 1981-82, dated January 28, 1982, was served on the appellant-Income-tax Officer, 'A' Ward, Special Circle II, Calcutta, on April 21, 1982, and he submitted the appeal before the Tribunal on May 28, 1982 ?"
(2.) The short question is whether the Tribunal was right in declining to condone the delay in preferring the appeal against the order passed by the Commissioner of Income-tax (Appeals)-II, Calcutta, on January 28, 1982.
(3.) The order of assessment was passed by the Income-tax Officer, 'A' Ward, in respect of the assessment year 1978-79 on September 25, 1981.;