9911796707
TMI Blog1990 (2) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the said order, another order under s. 184(7) was also passed to the effect that since no declaration in Form No. 12 was filed, as per record in office, the firm was treated as URF. The said order was separately signed by the learned ITO. 3. This finding was contested by the assessee and before the learned AAC. Shri Rajiv Narula, learned advocate, argued that Form No. 12 was duly sent under postal certificate (UPC) on 16th April, 1986, a copy of receipt of UPC envelope in which Form No. 12 was duly sent by the assessee, was also filed. On that basis, it was pleaded that renewal of registration should have been allowed by the learned ITO. The learned AAC dismissed the assessee's appeal on this issue, with the following observations: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 302 : (1984) 146 ITR 577 (Pat), for the proposition that in the present circumstances, Form No. 12 sent by the assessee UPC should be considered as having been received by the Department. He also invited our specific intention to page 579 of the report, wherein observations of Hon'ble Privy Council in the case of Harihar Banerji vs. Ramshashi Roy AIR 1918 PC 102 is reproduced, to stress his argument that if a letter properly directed, containing a notice to quit, was proved to had been put into the post office, it was presumed that the letter reached its destination at the proper time, according to the regular course of business of the post office, and was received by the person to whom addressed. 5. On behalf of the Revenue, learned D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee for bringing Form No. 12 on record, as existence of genuine firm was not in doubt. The learned counsel also contended that since UPC receipt was in possession of the assessee, so it is clear that the post was sent by the assessee only. 7. Submissions made on behalf of the contesting parties have been heard and record carefully perused. To start with, we will take up the preliminary objection raised on behalf of the Revenue that the order passed under s. 184(7) was not appealable. The order was passed by the learned ITO and appeal against that order was filed by the assessee, which was dismissed by the learned AAC. Presumably, there is seen to have been no grievance caused to the Revenue in this respect and thus there could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m under cl. (b) of s. 185(1), such an order passed on the declaration under s. 184(7) is appealable." The order is also clearly appealable under s. 246(1)(j) in view of the ratio in the case supra, decided by the Hon'ble Andhra Pradesh High Court. Thus, the objection raised by the learned Deptl. Representative was no doubt valid but lacks merit because of our above discussion, based on the above ratios in the above judgments. We dispose of the objection accordingly. 9. Another relevant issue in this case is as to whether it would be proper to assume that Form No. 12 sent by the assessee to the Revenue UPC could be presumed that it had been received by the addressee. Before expressing ourselves on this issue, we are inclined to observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be done by the learned ITO. Registration either should have been renewed or in case there was any doubt about receipt of form, then considering the peculiar circumstances available in the case, it should have been presumed that there was sufficient cause for the assessee for not placing the form on record and thereafter opportunity should have been provided by the learned ITO to enable the assessee to bring the form on record for further processing of the case. This appears to be the clear intention of sub-s. (7)(ii) of s. 184. Since the existence of genuine firm during the relevant period is not seen to be in doubt, in terms of ratio in the case of Sant Lal Kashmiri Lal, the learned ITO ought to have followed the procedure laid down un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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