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TMI Blog2010 (1) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... has reported that the said appeal is barred by time by 48 days. 3. The present application has been filed for condonation of delay, if any, in filing the above appeal. In support of the application, two affidavits, one of Sri R. L. Yadav, the general manager of the appellant-bank and another of Sri Ajai Kumar Gupta who was the local counsel of the appellant-bank, have been filed. 4. In the application, the stand taken by the appellant is that there is no delay in filing the appeal and alternatively the delay, if any, in filing the appeal be condoned. It has been stated in the affidavit of Sri R. L. Yadav that the assessee was represented before the Tribunal by Sri S. P. Agrawal and Sri Ajai Kumar Gupta, advocates, and the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by mistake. 6. On the facts as stated above, in substance, the contention of the appel-lant is that there is no delay in filing the appeal. 7. In reply, a counter-affidavit on behalf of the Department of Sri Sunil Kumar Srivastava has been filed on the pleas inter alia that a copy of the order dated November 25, 2004 of the Tribunal was served on Sri S. P. Agrawal, advocate, on December 10, 2004. In accordance with the provisions of the rule 35 of the Income-tax (Appellate Tribunal) Rules, the ser-vice of the order on Sri S. P. Agrawal, advocate, is valid and proper inasmuch as Sri S. P. Agrawal, advocate, was duly authorised "to receive all documents" on behalf of the appellant-bank which is apparent from the vakalatnama ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. State of U. P. [1991] UPTC 1225 (DB). 10. All the above cases relate to the provisions of the U. P. Sales Tax Act, 1948 and the Rules framed thereunder. 11. Considered the above submission of the learned counsel for the appli-cant but it is difficult to agree with him for the reasons mentioned here-inafter. 12. Section 282 of the Act is relevant to answer the controversy involved herein. The heading of the said section is "Service of notice generally". Its sub-section provides that a notice under the Act may be served on the per-son named either by the post or as if it were summons issued by a court under the Code of Civil Procedure, 1908. A plain reading of the said section would show that it provides two modes o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocedure lays down a pro-vision for service on the defendant or on his agent. It says that wherever it is practicable, service shall be made on the defendant in person, unless he has an agent empowered to accept service, in which case service on such agent shall be sufficient. 15. In view of the above express provision, a service of the copy of order of the Tribunal is sufficient as the same was served on the authorized repre-sentative of the assessee-appellant. Rule 2(ii) of the Income-tax (Appellate Tribunal) Rules, 1963, defines "authorised representative". It means, beside other things, a person duly authorized by the assessee under section 288 of the Income-tax Act to attend before the Tribunal. Section 288 of the Income-tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, service should be effected on the assessee is without any substance. Its sub-section (2)(a) provides that an appeal can be filed within 120 days from the date on which the order appealed against is received by the assessee or the Chief Commissioner or the Commissioner. The phrase "received by the assessee" means received by the assessee either himself or through his authorized agent which in the present case, would be the advocate duly appointed by him to conduct the case. A legal practitioner is an agent of the client whose brief he holds. 17. Under Order 3, rule 3 of the Code of Civil Procedure processes served on a recognized agent of a party, or on an advocate of the party shall be effectual as if the same had been served ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Nor the said event can be left at the sweet will of either party to a litigation. On the facts of the present case, if the date of service on an assessee is taken as the learned counsel contends for the purposes of calculation of limitation, it will be on the sweet will of such assessee not to collect a copy from the office of his lawyer and to extend the period of limitation to the extent one desires. Such an interpretation would be against the judicial norms and will amount travesty of justice. 20. So far as the cases relied upon by the appellant are concerned, they were delivered under different statutes and cannot be pressed into service in view of specific provisions in this regard under sections 282 and 288 of the Income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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