Law:

Section:

Section 254 of the Income-tax Act, 1961, read with rule 35 of the Income-tax (Appellate Tribunal) Rules, 1963 - Appellate Tribunal - Order of - Assessment year 1988-89 - Whether Tribunal can decline to pronounce orders which are obviously to be dated and signed on a given date to make such orders effective and binding - Held, no - Whether right of party to know contents of order on very date of its signing and declaration cannot be denied - Held, yes - Whether provisions of section 254(1) cannot be construed so as to exclude act of pronouncement and, practice prevalent in courts in relation to dating, signing and pronouncement of shall be adopted by Tribunal in addition to its obligation to communicate orders as contemplated under section 254(3) and rule 35 - Held, yes FACTS In the appeals filed by the revenue against the order passed by the Tribunal for the assessment year 1988-89, the revenue raised a serious controversy in regard to the obligation of the Tribunal to pronounce orders, timely communicate the copy thereof to the parties and its receipt, stating that though the orders in relation to the relevant assessment year had been pronounced quite early, yet the copies had not been given to it despite the fact that it demanded certified copies of the orders. The Tribunal, however, argued that section 254(1) requires it to 'pass' an order and communicate the same to the party as contemplated under section 254(3) read with rule 35 of the Rules and as such, it is under no obligation to openly pronounce its orders in the presence of the parties or otherwise. It was further contended that wherever the Legislature intended that the concerned forum should 'pronounce the orders' it has specifically spelled out the same by use of such expression in the section itself. Reference in this regard has been made to the provisions of section 245R(6) of the Act wherein the authority entertaining an application for advance ruling under section 246Q is to pronounce its advance ruling in writing within six months from the date of the application. HELD The strict construction suggested on behalf of the Tribunal would neither be in administration of justice nor would be…

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