9911796707
TMI Blog2012 (10) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... ment year 1998-99. The Assessing Authority while concluding the assessment, made an addition of Rs. 18,84,000/- to the declared coffee income. He also disallowed expenses of Rs..10,96,330/- under the head 'wages'. This was questioned by the petitioner before the Joint Commissioner of Income Tax who reduced the addition made to coffee income from Rs. 18,84,000/-to Rs. 9,42,000/- and the disallowance of expenses was reduced from Rs. 10,96,330/- to Rs. 6,30,213/-which would necessarily mean that the petitioner was substantially benefited. The petitioner filed an appeal before the Karnataka Appellate Tribunal questioning the order of the Joint Commissioner insofar as disallowing the claim. The appeal papers were sent by post to the Tribunal on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ediately thereafter within six months the petition is filed. He submits that every order passed by the Tribunal whatever might be the nature is required to be communicated to the party. Hence, the delay was explained and sufficient cause was shown. 5. Mr. K.M. Shivayogiswamy, learned counsel appearing for the State supports the impugned order. He submits that no explanation is forthcoming for seeking condonation of delay inasmuch as the petitioner had kept quite for a period of nine years after filing of the appeal. 6. Apparently, in the case on hand the petitioner cannot be heard to say that the Tribunal was obliged to inform the petitioner about the dismissal of the order. Assuming that the Tribunal is required to send a copy of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x under various categories like the Karnataka Entertainments Tax Act, 1959, the Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976 etc., 8. Regulation 9(b) indicates that on receipt of such papers, if no defects are found, the same shall, upon the orders of the Chairman, be posted for admission before a Member or Bench, by not later than 10 days from the date of its receipt. 9. In the case on hand it is to be noticed that the appeal was presented through post. One of the conditions for filing of an proper appeal is the appeal papers are to be accompanied by a Power of Attorney or authorizing someone to file an appeal. Indeed, the appeal papers filed by the appellant were defective inasmuch as it did not accompany by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a contention was urged before me that the Tribunal was obliged to inform the petitioner. I am of the view that neither the regulation nor the Act provides for such an eventuality. It is no doubt true Section 34(9) of the Karnataka Agricultural Income-Tax Act, 1957 contemplates that every order passed by the Appellate Tribunal under Sub-Sections (4), (6) or (7) shall be communicated to the assessee. 12. In the case on hand, I am of the view that Sub-Sections (4), (6) or (7) of Section 34 of the Act are not at all applicable inasmuch as Sub-Section (4) of Section 34 of the Act would deal with a situation whether the appeal has been disposed of on merits and so far as Sub-Sections (6) & (7) are concerned they would relate to the review of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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