1983 (6) TMI 190

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..... dministration. The said appeal was verified and signed by him and was filed on the 4th day of January, 1983. Shri Nadkarni, on behalf of the appellant has submitted before us that the appeal was dismissed through mistake. He has submitted that the grounds of appeal and memorandum of appeal was filed by an officer of the Company of the status of a Manager, Deva Priya Mitra, holding the Power of Attorney issued by the Company under Clause (25) of the Article 144 of the Articles of Association to, inter alia file an appeal relating to Customs. He has further submitted that the statement of the grounds of appeal and the forms of verification were signed by him by virtue of the authority under the Power of Attorney. He has filed two copies of th .....

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..... local authority or a company or any other public body or any association of persons or any body of individuals means; (a) the secretary, treasurer, manager or agent of the authority, company, association or body, or (b) any person connected with the management or administration of the local authority, company, association or body upon whom the Income-Tax Officer has served a notice of his intention of treating him as the Principal officer thereof . 4. In the Kanga and Palkhivala s The Law and Practice of Income-Tax 7th edition, Volume 1, page 69, `Principal Officer has been defined as, Principal Officer, in reference to a local authority or other public body, a company of a body or association of person, means its secretary, treas .....

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..... the notice of the Court and this was a material fact which was overlooked by the Court and has an important bearing on the ultimate decision or right of the appellant. Such a mistake can be rectified and original decision can be altered in view of the Judgment ITO v. Income Tax Tribunal - 58 ITR 634. Reference of the same has been taken from Law and Practice of Income tax by Kanga Palkhiwala, 7th edition, Vol. I, page 928. In view of the legal position and facts of the case discussed above, we find that it is a mistake apparent from record and we hold that the appeal was properly instituted in conformity with the requirements of Law and we hereby direct reopening of the hearing of the appeal. We further direct the appellant as well as th .....

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