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Section 253 of the Income-tax Act, 1961 - Appellate Tribunal - Appeals to - Assessment year 2003-04 - Whether period of limitation prescribed under section 253(3) would commence from date on which order is communicated to Commissioner and not from date on which order is communicated to Assessing Officer - Held, yes - Whether statutory right of appeal vested in Commissioner can be made non est merely on ground that order, against which appeal is to be filed, has been complied with by subordinate authority - Held, no Section 120 of the Income-tax Act, 1961 - Income-tax authorities - Jurisdiction of - Whether where on date of deciding appeal, then Commissioner (Appeals) was not holding office of Commissioner (Appeals) as a result of order of his transfer and office of Commissioner (Appeals) had been occupied by other person, order passed by then Commissioner (Appeals) was without jurisdiction and was rightly set aside by Tribunal - Held, yes FACTS The Tribunal, by impugned order, allowed the revenue's appeal filed against order of the Commissioner (Appeals). The assessee filed instant appeal against order of the Tribunal contending that the appeal filed before the Tribunal was barred by time inasmuch as the order passed by the Commissioner (Appeals) was received by the assessing authority on 14-11-2006, but the revenue filed an appeal only on 12-1-2007. The assessee's next contention was that once the order of the Commissioner (Appeals) was acted upon by the assessing authority by issuing a revised demand on 14-11-2006 which was accepted by the assessee and he had deposited the amount demanded, thereafter it was not open to the department to take a different view in the matter and challenge the order of the Commissioner (Appeals) before the Tribunal by filing an appeal under section 253. The assessee further submitted that merely because 'R', the then Commissioner (Appeals) had been transferred, it would not denude him of the inherent jurisdiction to decide the pending appeals and, therefore, only on that ground, the order passed by the then Commissioner (Appeals) could not have been set aside by the Tribunal. HELD A perusal of section 253(3) shows that the period…

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