Law: Income Tax Act, 1961

Section: 184(4),143(3),185

Law: Income Tax Act, 1922

Section: 31

Section 184 of the Income-tax Act, 1961 - Firm - Position prior to 1-4-1993 - Assessment year 1964-65 - Whether appeal against order refusing to condone delay under section 184(4) is maintainable - Held, yes Section 246 read with section 184 of the Income-tax Act, 1961 - Commissioner (Appeals) Appealable order - Assessment year 1964-65 - Whether appeal against order refusing to condone delay under section 184(4) is maintainable - Held, yes Circulars and Notifications : Circular No. 3-P (XXV-22) of 1964 dated 29-7-1964 FACTS The assessee-firm made a return of its total income on 30-6-1964, along with a declaration in Form No. 12 for renewal of the registration under section 184(7). It appeared that the assessee further filed an application for registration in Form No. 11 on 7-7-1968, along with a copy of the partnership deed. The ITO concerned considered only the application made in Form No. 11 which was filed for purposes of obtaining registration. Since the original partnership deed was not annexed with the said form, the ITO called upon the assessee to show cause why registration should not be refused. The assessee contended before the ITO that the assessee had filed registration application in time through its income-tax practitioner to whom the work was entrusted; but as the assessee was not aware of the technicalities since the partners had migrated to India from Aden, the assessee had made an application for obtaining the registration in Form No. 11. The ITO, however, in the absence of any evidence, refused to condone delay in filing the application and treated the firm as unregistered firm. The assessee, therefore, carried the matter in appeal before the AAC. The appeal was described as one under section 143(3) read with section 184(4). In the course of hearing of the appeal, it was clarified before the AAC that the assessee had filed an application for registration for the earlier assessment year 1963-64 and, therefore, a declaration for continuation of registration under section 184(7) was filed along with the return for the assessment year under reference. The assessee came to know subsequently that its tax consultant had not filed application for…

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