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TMI Blog2022 (5) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... ed was at a belated stage, the period of limitation for preferring the appeal before this Court was not over when the authority concerned chose to reject the application of the respondent on 12.04.2021. There appears to be total non-application of mind on the part of the respondent authority while rejecting the application and declaration form 1 and 2 without much effort and on simple comprehension of its own provision under Section 2(1)(a)(ii) of VsV Act read with Section 260(A)(2)(a) of the IT Act, it was easy to grasp that on the specified date on 30.01.2020, the time for filing any appeal was still alive. Therefore, the petitioner would surely in the context of this VsV Act can be said to be the appellant and therefore this petition des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act ) was issued on 31.08.2009. The assessment order under Section 143(3) of the Act was passed by the Assessing Officer on 25.03.2010 and the total income of the petitioner was determined at Rs. 32,04,281/- after making various additions. 2.2. An appeal came to be preferred before the CIT(Appeals) which was partly allowed on 23.05.2012. The petitioner approached Income Tax Appellate Tribunal (hereinafter referred to as ITAT) vide ITA No. 1969/Ahd/2012 which was also partly allowed on 22.10.2019. 2.3. The certified copy of the order of the Tribunal was not served upon the petitioner for nearly eleven (11) months, as a result of which, the petitioner communicated to the Assistant Registrar of the Tribunal on 30.09.2020 and requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order of the ITAT was not available till 22.10.2020. Section 260(A)(2)(a) of the Act provides for 120 days of period of limitation from the date of communication of the order, for preferring the appeal. It is also the say of the petitioner that even if the certified copy of the order passed by the ITAT was available on 23.10.2019, the petitioner had time to approach the High Court till 20.02.2020 and therefore, the time of preferring the appeal had not expired on 31.01.2020. 3. Therefore, the petitioner is before this Court with the following prayers: - (a) quash and set aside the impugned rejection at Annexure-A to this petition; and/or (b) direct the respondent to accept the application of the petitioner; and/or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffidavit are necessary to be referred to: - Sr. No. Dates Particulars 1. 29.09.2008 Return of Income filed declaring income at Rs. 5,01,080/- 2. 31.08.2009 Notice under Section 143(2) of the Income Tax Act, 1961 3. 25.03.2010 Assessment Order passed by the Assessing Officer determining the income at Rs. 32,04,281/- 4. 23.05.2012 Appeal preferred before the CIT(Appeals) 5. 22.10.2019 I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date; (ii) a person in whose case an order has been passed by the Assessing Officer, or an order has been passed by the Commissioner (Appeals) or the Income Tax Appellate Tribunal in an appeal, or by the High Court in a writ petition, on or before the specified date, and the time for filing any appeal or special leave petition against such order by that person has not expired as on that date; 6.2. Noticing from the chronology of the events that the appeal of the ITAT came to be decided on 22.10.2019, however, certified copy had been received in December, 2020, the period of limitation would start running from the date of receipt of certified copy as per Section 260(A)(2)(a) of the IT Act. Period of 120 days would not have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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