9911796707
TMI Blog1982 (9) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... g., 1979. However, the appeal was filed only on 2nd Aug., 1980. Consequently, there was a delay of eleven months and twenty seven days. The CIT(A) asked the assessee to explain the delay. the assessee filed a letter dt. 3rd July 1980, the contents of which have been reproduced by the CIT(A) in his order. This letter of the assessee suggests that the appeal could not be filed earlier because the assessee did not receive the demand notice earlier. The CIT(A) heard the representative of the assessee. In the course of such hearing it was stated by the representative of the assessee that the demand notice and challan were received by one of the assistants of the assessee-company, namely, Shri G.S. Mehta on 7th July, 1979, but he failed to hand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that by its letter dt. 26th May, 1980 addressed to the ITO, another representative of the assessee (M/s V.R. Doshi Co.) had stated that the appeal had already been filed against the demand for the year under consideration, and so stay of the demand was asked for. That letter dt. 26th May. 1980 referred to a notice dt. 28th Feb., 1980 on the assessee calling for the payment of the tax and the attendance of the assessee before the ITO on 3rd March, 1980. This letter stated that the assessment was already under appeal. From the above facts, namely that the demand under consideration was already stated to be under appeal in February, 1980 by another representative of the assessee, the CIT(A) drew the conclusion that the assessee-company w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor of the company stating that the letter dt. 26th May, 1980 written by M/s V.R. Doshi and Co. was written by them without the knowledge of the Managing Director and that the demand notice for the year under consideration was never received by the directors of the company prior to 28th July, 1980. He stated that no appeal whatsoever was in fact filed against the demand raised for the year for the simple reason that not appeal could have been filed without verifying the facts. In support of the contention, he filed an affidavit dt. 24th May, 1982 sworn by Shri V.R. Doshi stating that the letter dt. 26th May, 1980 was written by him in genuine faith that an appeal must have been filed and that he did not verify the exact facts from the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd notice was issued to the assessee alongwith the forwarding letter dt. 28th July, 1980. Even if the appeal is taken to have been filed on 2nd Aug., 1980, it will be within time if the real date of service of the demand notice is taken as 28th July, 1980, as the appeal has been filed within a week of the receipt of the duplicate demand notice. The only question that arises for our consideration is whether the earlier demand notice served on the clerk, who had already notified his resignation, could be taken as service on the assessee, especially in view of the affidavits of the clerk concerned, the managing director and Shri V.R. Doshi. We have gone through the affidavit of the concerned clerk. On reading the same, we are left with the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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