Law: Income Tax Ordinance, 1979

Section: 66,66A,134,134(3),154

(a) Income Tax Ordinance (XXXI of 1979)----Ss. 134(3) & 66-A---Appeal to Appellate Tribunal---Limitation---Date of "communication"---Condonation of delay---Assessee contended that period of limitation in filing the appeal starts from the date of "communication" of order---Order had never been served or communicated to the assessee and assessee had filed the appeal after obtaining certified copies of the order which might be entertained by condoning delay in filing of appeal---Validity---Assessee's contention was not accepted by the Appellate Tribunal due to the fact that all the issues agitated by him had already been adjudicated and decided by the Appellate Tribunal on appeal filed by the Department---"Communicate" means, to impart, to reveal, to demonstrate, to bestow, to succeed in conveying one's meaning to others and to have something in corner---Order has been communicated to the assessee if not before filing of appeal before the First Appellate Authority at least at the time of hearing of appeal before the First Appellate Authority and while processing of departmental appeal before the Appellate Tribunal but assessee failed to file appeal even after the order of Appellate Tribunal within the reasonable time---No plausible explanation had been offered in approaching the Appellate Tribunal after lapse of more than ten years---Order passed under S.66A of the Income Tax Ordinance, 1979 had already been subject-matter of appeal filed by the Department before Appellate Tribunal and the Appellate Tribunal had already given findings on the issues which may be subject-matter of this appeal---No justification was available to condone the delay in filing of appeal---Miscellaneous application for condonation of delay in filing of appeal was rejected by the Appellate Tribunal and consequently, appeal filed by the assessee was dismissed. Reference Case No.547 of 1962, decided on 7-2-1967; Civil Appeal No.104 of 1965, decided on 28-11-1966; 2002 PTD 549; AIR 1965 Punjab (at Delhi) 315 (V52 C92) and Hind Development Corporation v. Income Tax Officer decided in the Calcutta High Court on June 1, 1978 distinguished. 2001 SCMR 1062 (1072) rel. (b) Income Tax Ordinance…

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