9911796707
TMI Blog2021 (11) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt of Karnataka, the impugned order has to be held as barred by time and is liable to be annulled and is hereby annulled. - Decided in favour of assessee. - ITA No.1541/Bang/2018 - - - Dated:- 3-3-2021 - Shri N. V. Vasudevan, Vice President And Shri Chandra Poojari, Accountant Member For the Assessee : Shri. Shivaprasad Reddy For the Revenue : Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru ORDER PER N. V. VASUDEVAN, VICE PRESIDENT: This is an appeal filed by the assessee against the order of Pr. CIT, Bengaluru-1, Bengaluru, passed under section 263 of the Income Tax Act, 1961 (the Act ), relating to Assessment Year 2013-14. 2. The assessee is an individual. In an order of assessment concluded under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with reference to the plea of the assessee raised in ground No.2. The period of limitation for the purpose of passing an order under section 263 of the Act is 2 years from the end of the Financial Year in which the order sought to be revised was passed. The order that was sought to be revised under section 263 of the Act was passed on 29.09.2015. The period of limitation of passing order under section 263 of the Act would therefore be 31.03.2018. The impugned order was sent to the assessee by speed post. The cover containing the order was given to the postal authorities on 04.04.2018. It is the plea of the assessee that the date of dispatch of the order by handing it over to the postal authority should be taken as the date of the order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eliance on the decision of the Hon'ble Kerala High Court in the case of Govt. Warehouse v. State of Kerala, [1988] STC Vol. 69 Pg. 62, wherein the Hon'ble Kerala High Court in para 14 observed as follows:- 14. The order of any authority cannot be said to be passed unless it is in some way pronounced or published or the party affected has the means of knowing it. It is not enough if the order is made, signed, and kept in the file, because such order may be liable to change at the hands of the authority who may modify it or even destroy it, before it is made known, based on subsequent information, thinking or change of opinion. To make the order complete and effective, it should be issued, so as to be beyond the control of the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the date of dispatch of the order of assessment should be construed as the date of order of assessment and consequently quashed the orders of assessment as barred by limitation with the following observations:- 5. Learned counsel for the revenue is unable to point out from the records whether the assessment order was dispatched from the office before 31 03.2006. Therefore, it is clear when the same was received by the assessee on 18.04.2006, it might have been dispatched few days prior to that and subsequent to 31.03.2006. In that view of the matter, the law laid down as aforesaid squarely applies to the facts of this case and therefore, any just conclusion that could be reached is that the order passed is barred by law of limit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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