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2007 291 ITR 96 HIGH COURT OF PUNJAB AND HARYANA Commissioner of Income-tax, Amritsar v. O.C.M. (India) Ltd. M.M. KUMAR AND RAJESH BINDAL, JJ. IT REFERENCE NOS. 114-118 OF 1989â-  JANUARY 11, 2007 Section 253, read with section 292B, of the Income-tax Act, 1961 - Appellate Tribunal - Appeals to - Assessment years 1977-78 to 1981-82 - Tribunal dismissed revenue's appeals holding same as invalid on a preliminary objection raised by assessee that revenue had not furnished grounds as required by column No. 14 of Form No. 36 - Whether once it was accepted that revenue preferred appeals to Tribunal against order of Commissioner (Appeals) in statutory Form No. 36, which was duly signed by IAC and where in relief clause (column No. 14), it was stated that same was as per grounds of appeal and photocopies of grounds of appeal signed by Commissioner were enclosed with statutory form, which were further attested and signed by IAC, who had signed statutory form, view taken by Tribunal, that appeal filed by revenue was invalid, could not be sustained - Held, yes - Whether since substance and effect of appeals filed by revenue in instant case was to challenge order passed by Commissioner (Appeals), appeals were required to be heard on merits by Tribunal instead of dismissing same as not valid - Held, yes Ms. Radhika Suri, Vivek Suri and Sanjiv Bansal for the Appearing Parties. ORDER Rajesh Bindal, J. - Following question of law has been referred for opinion of this Court by the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar (for short 'the Tribunal'), arising out of order passed in IT Appeal Nos. 609 to 613/ASR./84 in respect of the assessment years 1977-78 to 1981-82 :- "Whether on the facts and in the circumstances of the case, the mistake occurred was not covered by the provisions of section 292B of the Act and it could be held that the assessing authority had not filed the grounds of appeal as required under the provisions of section 253 of the Act as well as under Form No. 36, column No. 14 ?" 2. The facts as noticed in the statement of case are that revenue being aggrieved against the order passed by Commissioner of Income-tax (Appeals) [for short 'the…

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