Law:

Section:

Section 253, read with section 250 of the Income-tax Act, 1961 - Appellate Tribunal - Appeals to - Whether if materials on record show that there was sufficient cause for delay in filing memorandum of appeal and if Tribunal is satisfied about same, the Tribunal can condone delay - Held, yes - Order of AAC was passed on 1-3-1972 - AAC Communicated a copy of his order to Commissioner in compliance with section 250(7) on 12-5-1972 - It was stated by revenue that with a view to expedite filing of appeals and to regulate his works, Commissioner issued certain executive instruction to ITO to obtain copy of said order from AAC and that in view of said executive instruction, ITO concerned received copy of order on 7-4-1972 - However, said instruction of Commissioner did not show that he authorised ITO to receive copy of order under section 250(7) nor was there anything to show that Commissioner appointed ITO as his agent - Whether fact that in spite of delivery of copy of his order to ITO, AAC forwarded a copy of his order to Commissioner in compliance with section 250(7) clearly indicated that AAC did not deliver a copy to ITO as agent of Commissioner - Held, yes - Whether since copy of order of AAC was communicated to Commissioner in compliance with section 250(7) only on 12-5-1972, appeal against said order filed on 4-7-1972 was not barred by limitation - Held, yes FACTS The AAC allowed exemption of salami receipt to the assessee under section 10(3). The order of the AAC was passed on 1-3-1972. The AAC communicated a copy of his order to the Commissioner in compliance with section 250(7) on 12-5-1972. The appeal against the order of the AAC was filed on 4-7-1972. It was pointed out by the assessee that although the order of the AAC was forwarded to the Commissioner on 12-5-1972, the verification in the form in which the appeal was filed, was made by the ITO on 24-4-1972. In explaining the said discrepancy it was stated by the department that with a view to expedite the filing of appeals and to regulate his work, the Commissioner issued certain executive instruction to the ITO to obtain a copy of the order from the AAC and to keep the appeal ready for filing, and…

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