Law: Income Tax Act, 1961

Section: 253

Section 253 of the Income-tax Act, 1961, read with rule 9 of the Income-tax (Appellate Tribunal) Rules, 1963 - Appellate Tribunal - Appeal to - Whether since Explanation to rule 9 provides that copy supplied to appellant as well as photostat thereof shall be treated as certified copy for purpose of filing appeal before Tribunal, period taken in furnishing certified copy would become irrelevant - Held, yes - Whether where appeal ultimately filed by revenue before Tribunal against order of Commissioner (Appeals) was on strength of a copy of order received under section 250(7) and till filing of appeal no certified copy was obtained or furnished to revenue, in view of deeming provisions, such a copy would be deemed to be a certified copy and limitation would run from date on which such copy was received by party -Held, yes FACTS Certain questions regarding date of assessment and depreciation were decided by the Commissioner (Appeals) against the revenue. The revenue filed an appeal before the Tribunal after a lapse of 157 days, enclosing therewith a copy of the impugned order as furnished under section 250(7), on the plea that an application for certified copy of the order having been filed within time but certified copy having not been furnished, the appeal should be deemed to be in time. Despite the assessee's plea of limitation, the Tribunal held that the appeal was not barred by time and, therefore, admitted the same for consideration on merits. On reference: HELD It is well-settled that the period taken for supplying certified copies is to be excluded in computing the period of limitation. However, when the Explanation to rule 9(3) of the Income-tax (Appellate Tribunal) Rules, 1963, provides that the copy supplied to the appellant as well as the photostat thereof shall be treated as certified copies for the purpose of filing the appeal, the period taken in furnishing the certified copy becomes irrelevant. The copy was admittedly received by the revenue and in view of the above provisions, it was to be deemed as a "certified copy" for the purpose of filing the appeal and as such the party could not be allowed to sit tight on the ground that the certified copy…

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