9911796707
TMI Blog1983 (11) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... The aforesaid return was filed on 28-6-1975. 3. It appears that the WTO passed no assessment order on the said return. Yet, he sent a demand notice dated 20-3-1980 demanding wealth-tax of Rs. 1,471 from the assessee. The assessee wrote a letter dated 18-4-1980 to the WTO pointing out that there was no demand as per the return filed by him and that there was no assessment order accompanying the notice of demand for Rs. 1,471. It was requested that the liabilities shown in the wealth-tax return appeared to have been ignored while raising the demand. The assessee requested for the rectification of the aforesaid mistake under section 35 of the Wealth-tax Act, 1957 (' the Act '). There was no response to this letter. 4. The assessee filed an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received no assessment order and the non-enclosure of the assessment order to the memorandum of appeal before the AAC was due to no fault of the assessee. He urged that the AAC should have taken into account all the facts and circumstances in their totality instead of dismissing the appeal summarily on a technical ground. In any case, he urged that justice should be done even at this late stage. 7. Shri Roy Alphonso, the learned representative for the department, on the other hand, stated that the AAC had no other alternative but to dismiss the appeal as incompetent because the Income-tax Rules, 1962 (' the Rules ') relating to the filing of the appeal before the AAC were not complied with. 8. We have considered the contentions of both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was made either under section 16(3) or under section 16(5). In any case, that was not an assessment under section 16(1) and it cannot be said that it was not appealable. Further, it is unreasonable to expect the assessee to do the impossible. The assessee never got any assessment order from the WTO and it is not within the power of the assessee to force the WTO to pass an assessment order and to give a copy to him. This fact should have been held as sufficient excuse for not enclosing the assessment order along with the memorandum of appeal. The requirement to enclose copy of the assessment order along with the memorandum of appeal is a part of the rules which cannot override and obliterate the statutory right of appeal given to the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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