Limitation in tax appeal excluded copy-obtaining time where assessment order was not supplied with the demand notice.

Limitation for a tax appeal had to be computed after excluding the time needed to obtain a certified copy of the assessment order, because the order was not supplied with the demand notice and the assessee could not know its contents earlier. The assessee applied for the copy promptly and filed the appeal soon after the service copy was made available, so the appeal was not time-barred. The rejection of the appeal as barred by limitation was unsustainable, and the appellate and revisional orders were set aside with remand to the appellate authority for decision on merits.

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Issues: Whether the appeal against the assessment order was barred by limitation, and whether the appellate and revisional orders rejecting the appeal on that ground could be sustained.

Analysis: Under the then applicable procedure, the assessment order was not supplied along with the demand notice, so the assessee had to obtain a certified copy to know the contents of the assessment order for filing an appeal. The applicants applied for the certified copy shortly after receipt of the demand notice, and the appeal was filed soon after the service copy was ultimately made available. The period taken for obtaining the copy could not be ignored in computing limitation, and the appeal was therefore not beyond time.

Conclusion: The finding that the appeal was barred by limitation was unsustainable. The appellate order and the revisional order were set aside, and the matter was remanded to the appellate authority for decision on merits.

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