SIDH AND CO Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) THIS writ petition is directed against an order of the Income-tax Appellate Tribunal, Allahabad, dismissing the application for condoning the delay in filing the application under section 256(1) of the Income-tax Act. A few dates may be given : The Tribunal disposed of the appeal on April 22, 1987. An application under section 256(1) has to be filed within sixty days of the date of service of the order of the Tribunal. The application was, however, filed on November 17, 1987. Along with this application, the petitioner filed an application for condoning the delay. His explanation was that the order dated April 22, 1987, was served upon one Jagannath Prasad on May 26, 1987, and that the said Jagannath Prasad was in no way connected or concerned with the assessee-firm. He was only a personal acquaintance of Sri Krishna Gopal, Kanpur, one of the partners. It is stated further that Jagannath Prasad handed over the said order to the petitioner on September 18, 1987. It was, therefore, prayed that the delay may be condoned.

(2.) IT may be noticed that if what the petitioner says is true, it is a case where there is no delay at all. Further, if Jagannath Prasad was really not connected or concerned in any manner with the firm, service upon him was no service ; service will be valid only when the said order was handed over to a partner of the firm. The mode of service upon a firm is set out in section 282(2)(c) of the Act. The petitioner was no doubt ill-advised in asking for condonation of delay on those facts but this defect in the prayer should not disentitle him to the relief which he is entitled to in law. We find from the order of the Tribunal that it has not expressed any opinion on the above facts though it has set out the said facts in its order. IT has dismissed the application on the only ground that it has no power to condone the delay beyond thirty days of the prescribed period of limitation.