1981 (5) TMI 47 - AT - Income Tax

Summary

Issues:
- Non-filing of certified copy of the order appealed against with the appeal
- Effect of filing certified copy after the limitation period for filing an appeal

Analysis:
The judgment revolves around the issue of whether the non-filing of a certified copy of the order appealed against with the appeal before the Tribunal renders the appeal not tenable in law and whether filing the certified copy after the prescribed limitation period deems the appeal as time-barred. The appeals by the Revenue were filed without certified copies of the orders appealed against, leading to a consolidated hearing. The Departmental representative argued that the non-filing of certified copies was not mandatory, citing a Supreme Court decision. However, no cause or application for condonation was presented.

The appeals were filed within the limitation period, but the certified copies were submitted after the prescribed time frame. The Tribunal highlighted the statutory requirements under the IT Act and IT Rules, emphasizing the mandatory nature of filing certified copies with the appeal. The Tribunal noted that the appeals did not comply with the statutory provisions, leading to the dismissal of the appeals.

The Tribunal referred to a Calcutta High Court decision, emphasizing the mandatory nature of submitting certified copies and the consequences of non-compliance. The Tribunal distinguished the facts of the case from the Supreme Court decision cited by the Revenue, stating that the procedural technicality in that case did not apply to the present situation. Ultimately, all five appeals by the Revenue were dismissed, with one deemed not tenable in law and the others barred by time due to non-compliance with filing requirements.

In conclusion, the judgment underscores the importance of adhering to statutory provisions regarding the filing of appeals, specifically the requirement to submit certified copies of orders appealed against within the prescribed timeframe. Failure to meet these requirements can result in appeals being deemed not tenable in law or barred by time, leading to dismissal by the Tribunal.