TMI Blog1949 (4) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of the chargeable accounting periods ending on the last dates of the years 1939, 1940 and 1941. The points involved were the same in these chargeable accounting periods. 3. On August 1, 1946, the company received plain copies of the orders from the department. On September 18, 1946, applications for certified copies of the order were sent by post from Calcutta to Bombay which was the headquarters of the Appellate Tribunal at that time. 4. Our attention was drawn to the relevant rules then in force. Under Rule 19 and Rule 45 of the rules regulating the procedure of the Appellate Tribunal, a certified copy of the order in question has to be submitted unless the Tribunal dispensed therewith. These rules came into operation on Februa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Appellate Tribunal, Calcutta Bench, at Patna and that all correspondence should be made with the Assistant Registrar of the Calcutta Bench. 6. Then came the letter of December 17, 1946, from the Assistant Registrar of the Calcutta Bench at Patna, intimating the amount and manner of depositing certain fees. In the last sentence of the letter it was stated as follows: The application dated September 18, 1945, does not appear to have been received in this office . 7. On January 6, 1947, the letter dated December 17, 1946, of the Assistant Registrar, Calcutta Bench of the Tribunal was received by the company. On the same day, Mr. A. Clause Sen, learned advocate for the insurance company, wrote to the Assistant Registrar, Calcut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d been given a plain copy of the order and therefore Section 67A could not apply. They added that Section 67A did not permit a deduction of time requisite for obtaining another copy of such order. 12. In our opinion, the Appellate Tribunal was clearly wrong. The Applicant was entitled to an allowance of time as indicated in that section. Even if no certified copy was or is required to be filed the company is entitled to this allowance under Section 67A. Moreover, the department cannot possibly take advantage of its own default so as to take away the substantive right of appeal which the insurance company enjoyed under the statute. 13. One significant fact I should record. The application in respect of the chargeable accounting period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay office, specially the letter which is referred to in para. 14 of the petition, shows that Bombay accepted the position that the applications for certified copies had in fact been made by the learned advocate. 15. We are satisfied that the Appellate Tribunal's decision was not correct in this case and in our opinion the Appellate Tribunal was wrong in holding that the applications in question were time barred. 16. We direct that the applications be received as made within time and proceeded with in accordance with law. The Assessee is entitled to the costs of these applications. There will be one set of costs for these two applications, the hearing fee being assessed at three gold mohurs. Arthur Trevor Harries, C.J. 17. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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