1956 (9) TMI 73 - HC - Income Tax

Summary

Issues Involved:
1. Whether the appeals for assessment years 1946-47 to 1949-50 were presented within the prescribed time to the Tribunal.

Detailed Analysis:

Issue 1: Presentation of Appeals within Prescribed Time

Facts and Background:
The Appellate Assistant Commissioner disposed of the appeals for the assessment years in question on 5th November, 1950, and communicated the order to the assessee on 25th November, 1950. The assessee applied for a certified copy of the order on 29th November, 1950, and received it on 13th February, 1951. The appeal to the Tribunal was filed on 23rd February, 1951.

Contentions:
The assessee contended that the appeal was presented in time based on Section 67A of the Income-tax Act and Rule 10(1) of the Appellate Tribunal Rules. Alternatively, the assessee sought condonation of any delay.

Legal Provisions:
- Section 33(1) of the Income-tax Act: Allows an appeal to the Appellate Tribunal within 60 days of the date on which the order is communicated to the assessee.
- Section 67A of the Income-tax Act: Excludes the day the order was made and the time requisite for obtaining a copy of such order from the limitation period.
- Rule 10(1) of the Appellate Tribunal Rules: Requires the memorandum of appeal to be accompanied by at least one certified copy of the order appealed against.

Tribunal's View:
The Tribunal rejected the assessee's contentions, stating that the copy served on 25th November, 1950, was itself a certified copy and that the appeal was not presented within the prescribed time.

Court's Analysis:
1. Certified Copy Requirement:
- The court clarified that a certified copy of the order is necessary for a valid appeal.
- The copy served on 25th November, 1950, and the certified copy obtained later were the same order, but the latter satisfied the requirements of Section 76 of the Evidence Act.

2. Public Document:
- The court rejected the Department's contention that the order was not a public document, affirming that the assessee had the right to inspect and obtain a certified copy of the order.
- Citing precedents, the court held that the order of the Appellate Assistant Commissioner is a public document.

3. Application of Section 67A:
- The court ruled that the time requisite for obtaining the certified copy submitted with the appeal should be excluded under Section 67A.
- The appeal filed on 23rd February, 1951, was within the limitation period when excluding the time from 3rd January, 1951, to 6th February, 1951.

Conclusion:
The court answered the question in the affirmative, stating that the appeals were presented within the prescribed time. Even if there had been a delay, the court indicated it would have condoned it due to the circumstances. The answer was in favor of the assessee, who was also entitled to the costs of the reference.