1958 (9) TMI 105 - HC - Income Tax

Summary

Issues:
1. Time-barred appeals filed by the assessee before the Appellate Tribunal.
2. Interpretation of sections 45 and 115 of the Travancore Income-tax Act.
3. Requirement of producing certified copies for appeals before the Tribunal.
4. Exclusion of time taken for obtaining certified copies in computing the appeal period.

Analysis:
1. The judgment pertains to two assessments made on Malayalam Plantations Ltd. for the Malabar years 1122 and 1124 under the Travancore Income-tax Act. The Appellate Tribunal dismissed the appeals filed by the assessee on grounds of being time-barred, filed after sixty days from the communication of the Appellate Assistant Commissioner's order. The Tribunal also rejected the applications for condoning the delay.

2. Section 45 of the Travancore Income-tax Act mandates that any assessee objecting to an order passed by an Appellate Assistant Commissioner must appeal to the Appellate Tribunal within sixty days of the order communication. Section 115 of the Act provides for the application of section 12 of the Travancore Limitation Act in computing the appeal period.

3. The crux of the issue revolves around the requirement of producing certified copies along with the appeal memorandum before the Tribunal. Rule 10 of the Appellate Tribunal Rules, 1946, necessitates the submission of at least one certified copy of the order appealed against. The contention arose regarding whether the copy to be produced is the one obtained under section 76 of the Evidence Act or the free copy supplied by the Department.

4. The judgment cites precedents from the Madras and Calcutta High Courts, emphasizing that the term "certified copy" holds a specific meaning under section 76 of the Evidence Act. The court held that the assessee was entitled to exclude the time taken for obtaining certified copies in computing the appeal period, leading to the conclusion that the appeals were filed in time. The Department was directed to bear the costs of the successful reference.

In conclusion, the judgment clarifies the interpretation of relevant sections of the Travancore Income-tax Act concerning the filing of appeals and the necessity of producing certified copies. The decision underscores the exclusion of time taken for obtaining certified copies in computing the appeal period, ultimately ruling in favor of the assessee.