TMI Blog2020 (12) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 254(2) of the Act inasmuch as the petitioner had filed the miscellaneous application within six months of actual receipt of the order. If the petitioner/assessee had no notice and no knowledge of the order passed by the ITAT, it cannot be said that the limitation would start from the date the order was pronounced by the Tribunal. Issue raised in the present petition is squarely covered in favour of the petitioner/assessee by way of the Division Bench judgment of this Court in Golden Times Services Pvt. Ltd. Vs. DCIT [ 2020 (1) TMI 971 - DELHI HIGH COURT] . Course adopted by the ITAT at the first instance, by dismissing the appeal for non-prosecution, and then compounding the same by refusing to entertain the application for reca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... New Delhi-110085 w.e.f. 15th November, 2008 and this fact had been mentioned in the appeal filed by the assessee in Form No. 35 against the order dated 02nd December, 2018 passed by the DCIT, Circle 14(1) New Delhi. 4. On the last date of hearing, learned counsel for the respondent had taken time to obtain instructions. 5. Having heard learned counsel for parties and having perused the paper book, we find that the address of the appellant mentioned in the appeal before the ITAT by the respondent/Department was its former address and not the new address, which had been mentioned in the appeal filed by the petitioner before the Commissioner, Income Tax (Appellate) in form No. 35. 6. Consequently, the petitioner was never served in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause of justice and would not be the correct approach and thus cannot be countenanced. A person who is aggrieved or concerned with an order would legitimately be expected to exercise his rights conferred by the provision and unless the order is communicated or is known to him, either actually or constructively, he would not be in a position to avail such a remedy. The words six months from the end of the month in which the order was passed therefore, cannot be given a narrow and restrictive interpretation. There are several decisions of the Apex Court and other High Courts, where similar question came up for consideration. The Courts have always leaned in favour of an interpretation which would enable an aggrieved party to avail its reme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) The Appellate Tribunal shall send a copy of any orders passed under this section to the assessee and to the Principal Commissioner or Commissioner. 35. Order to be communicated to parties. The Tribunal shall, after the order is signed, cause it to be communicated to the assessee and to the Commissioner. 13. From the abovenoted provisions, it emerges that the Section and the Rule mandates the communication of the order to the parties. Thus, the date of communication or knowledge, actual or constructive, of the orders sought to be rectified or amended under Section 254(2) of the Act becomes critical and determinative for the commencement of the period of limitation. The ITAT has not applied its mind on this aspect and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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