Law:

Section:

I. Section 260A of the Income-tax Act, 1961 - High Court - Appeal to - Assessment year 1997-98 - Service of order of Tribunal to advocate of assessee is valid service for purposes of calculation of limitation for filing an appeal [In faovur of revenue] The Tribunal decided the appeal of the assessee on 25-11-2004 and a copy of the order thereof was served on 10-12-2004 on the counsel for the assessee. The assessee filed instant appeal belatedly with an application for condonation of delay in filing appeal contending that the certified copy of the order dated 25-11-2004 was not served on the assessee by the office of the Tribunal in accordance with rule 35 of the Income-tax (Appellate Tribunal) Rules. The assessee did not have any intimation of the order dated 25-11-2004 and it first gained the knowledge of the order from advocate on 24-5-2005. Held that a certified copy of the order of the Tribunal was received by 'S', advocate, who was the assessee's counsel before the Tribunal. Alongwith the counter-affidavit, a copy of vakalatnama in favour of the said counsel had been filed which showed that the said counsel was duly authorized to receive all documents on behalf of the assessee. This being so, it was evident that the said counsel was duly authorized representative of the assessee. Order 5, rule 12 of the Code of Civil Procedure lays down a provision for service on the defendant or on his agent. It says that wherever it is practicable, service shall be made on the defendant in person, unless he has an agent empowered to accept service, in which case service on such an agent shall be sufficient. The submission of the assessee, that in view of the plain language of section 260A of the Act, service should be effected on the assessee, was without any substance. The phrase 'received by the assessee' appearing in section 260A(2)(a) means received by the assessee either himself or through his authorized agent which in the instant case, would be the advocate duly appointed by him to conduct the case. A legal practitioner is an agent of the client whose brief he holds. The crucial fact is whether the person on whom service has been effected, is empowered to accept…

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