Law: Income Tax Appellate Tribunal Rules, 1981

Section: R.11,R.11(3)

Law: Civil Procedure Code (V of 1908)

Section: R.1

Income Tax Appellate Tribunal Rules, 1981----R.11---Civil Procedure Code (V of 1908), O.XLI, R.1---Departmental appeal was dismissed by Appellate Tribunal on the ground that certified copy of impugned was not attached with the Memorandum of Appeal--¬Department contended that under R.11(3) of the Income Tax Appellate Tribunal Rules, 1981, Tribunal may accept a Memorandum of Appeal which was not accompanied by all or any of the documents referred to in R. 11; office had also not raised any objection at the time of receiving the appeal and that thereafter the appellant was entitled to the use of discretion by the Tribunal in terms of R.11(3) of Income Tax Appellate Tribunal Rules, 1991---Assessee contended that matter had to be considered in terms of O.XLI, R.1 of the Code of Civil Procedure and that appeal could not be proceeded with on account of admitted fact that the same was not accompanied by a certified copy of the impugned passed by the First Appellate Authority---Validity---Situation had occurred due to laxity of the staff of the Tribunal Office otherwise certified copy of the document could be got added and in case of non-compliance of the direction, discretion could be withheld by the Tribunal---Tribunal could accept in its, discretion the Memorandum of Appeal even if not accompanied by all or any of the documents---No justification existed to withhold the discretion to be exercised in favour of the appellant in view of the lapse by the Tribunal Office---No reason had been expressed as to why the discretion had not been exercised by the Tribunal in favour of the appellant---Rule 11 of the Income Tax Appellate Tribunal Rules, 1981 having its independent status had no nexus with O.XLI, R.1 of the Code of Civil Procedure and in the matters of collection of State revenue the dispute could not be allowed to be determined in a perfunctory manner---Approach of the Court and its discretion in a cause for decision before it must be regulated and nurtured in the Islamic philosophy of administration of justice wherein technicalities were not allowed to trip the litigants and obstruct fair case of justice---Dispensation of certified copy, if ordered, would have…

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