9911796707
TMI Blog1990 (8) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard the learned Departmental Representative and the learned counsel for the assessee and have perused the relevant material. In Reference Application No. 979 arising out of I.T.A. No. 3537 the Tribunal's order was delivered at the office of the Chief Commissioner on22-5-1989and was received by the CIT,Delhi(Central)-II,New Delhion14-8-1989. The Reference Application was presented before the Tribunal on12-10-1989. According to the Applicant-Commissioner the limitation prescribed under section 256(1) should count from14-8-1989when the copy of the Tribunal's order was received by him; while according to the office objection and the respondent-assessee the limitation should count from22-5-1989, when the copy of the order was received by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e copy of an order would not be sufficient and the copy of the order has to be served on the Chief Commissioner or the Commissioner. The question before us in the present matters is whether in compliance with section 254(3) the Tribunal served the copy of the orders in question on the Chief Commissioner or the Commissioner. 5. In this connection our office records show that the copy of the Tribunal's order in I.T.A. No. 3536, relevant to R.A. Nos. 977 978, was forwarded by the Deputy Registrar to the Chief Commissioner of Income-tax vide letter dated 21-4-1989; while the copy of the Tribunal's order in I.T.A. No. 3537 (Del)/86 relevant to R.A. No. 979 was sent to the Chief Commissioner vide letter dated 22-5-1989. Both the letters are i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich it has been held that since the amendment of section 254(3) the delivery of the copy of Tribunal's order at the Chief Commissioner's office is sufficient compliance of section 254(3) and limitation would start running as soon as the copy of the order is delivered at the Chief Commissioner's office. 7. We have gone through the order carefully and we find that the facts in that case were not made out to be similar to the case before us. It was not brought to the notice of the Bench in that case as to how the order was sent to the Chief Commissioner; while in the present case we have before us the letters addressed by an official of this Tribunal to the Chief Commissioner, with which the copy of the orders were delivered at the office of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r a pre-existing arrangement contained in the exchange of D.O. letters, the Chief Commissioner was utilized only as the Tribunal's messenger for compliance of the provisions of section 254(3) by the Tribunal by locating the Commissioner concerned and by delivering the copy of the order to such Commissioner. The Tribunal's intention was to serve the copy of the order on the Commissioner concerned in accordance with section 254(3) and not to serve the same on the Chief Commissioner. That is why the Deputy Registrar specifically requested the Chief Commissioner of Income-tax to serve the copies of the orders on respective Commissioners and obtain acknowledgements in each case and forward the same to the Tribunal's office. We are, therefore, of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, did not deal with a case like the one before us and there is, therefore, no question of any divergent opinion and no need for making a reference to any larger Bench. 9. We are in agreement with the view taken by the Bench of this Tribunal in the case of Dalmia Dairy Industries Ltd. and following the reasonings given therein, which have been reproduced above, we hold that limitation in these cases would not count from the date when the copies of the orders were delivered at the office of the Chief Commissioner and would, on the other hand, count from the date when the Chief Commissioner, in compliance with a request contained in the aforesaid, letters of the Tribunal, served the copies of the orders on the Commissioner concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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