JUDGMENT B.P. Jeevan Reddy, C.J.
1. By this application, the assessee has requested this court to refer the following four questions under Section 256(2) of the Income-tax Act, 1961 :
"1. Whether the Tribunal was legally correct in holding that the first appellate authority was justified in dismissing the assessee's appeal and no interference was called for ?
2. Whether the order of the Tribunal in its entirety is not vitiated in law as having been passed without considering the material and evidence on record ?
3. Whether, on a due consideration of the material and evidence as had been placed before the Appellate Assistant Commissioner of Income-tax and as had been placed before the Tribunal, the Tribunal should not have directed the lower appellate authority to decide the appeal on merits ?
4. Whether the Tribunal was legally correct in holding that the medical certificate as had been filed before it constituted an additional evidence and in not entertaining the same on that ground ?"
2. All the four questions relate to one aspect, namely, whether the Tribunal ought to have received the medical certificate dated December 30, 1984, sought to be filed in December, 1987, for the first time before it. The appeal before the lower appellate authority was filed with a delay of about three months. The explanation was that he met with an accident and had a fracture. No medical certificate was filed. In fact, in December, 1985, time was taken for filing the certificate. It was posted to January 8, 1986. Neither the certificate was filed nor was any application for adjournment filed. The petition was, accordingly, dismissed. The assessee did not take care to file the certificate even with the memo of appeal before the Tribunal. It was sought to be filed only much later and it was refused to be received. In the circumstances, the Tribunal cannot be said to be unjustified in holding that the first appellate authority was justified in not condoning the delay.
3. The application is, accordingly, dismissed.