TaxTMI 
TaxTMI 
2010 (5) TMI 460
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....iling the appeal, seeks indulgence of the Tribunal for condonation of delay in filing the same. 2. An order-in-appeal came to be passed by the Commissioner (Appeals), Jalandhar on 7th January 2008 in a matter where the same related to the claim of refund by the assessee. The assessee thereupon filed an application for necessary refund order and for that purpose approached Deputy Commissioner of the concerned area. As nothing was heard by the assessee in that regard, another application was filed on 6th May 2008 along with a copy of the order dated 7th January 2008. It is, however, the case of the Department that the official copy of the said order was received only on 18th August 2008 and that thereafter the department moved for ne....
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....nt, as to whether there is any specific provision of law which discloses that the authorities can move for necessary order in review under Section 35E only after receipt of the official copy of the order, the learned representative of the department fairly conceded that there is no such specific provision. He further submitted in order to have authenticity to the document in relation to the order in order to act upon it, an official copy is insisted upon before taking action in terms of Section 35E, The learned advocate for the respondents, however, has also drawn our attention to Section 37C (2) of the said Act, which speaks of the modes of service of every decision or order passed under the Act. Sub-section (2) of Section 35C provides tha....
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....ndent has preliminary objection that Revenue's appeal is barred by limitation. To this submission, learned DR Shri S.N. Srivastava fairly states that he shall examine the record and if an application for condonation of delay is required, Revenue shall prefer to file that application for consideration of the Bench. Ld. DR therefore, prays eight weeks time to make such application. If revenue prefers to file an application, Registry is directed to serve a copy thereof on the Respondent at the address available on the Appeal Memo. To serve above purpose, we allow eight weeks time to revenue to make appropriate application, if they are so advised by their authorities. 2. We make it clear to Revenue that the delay condonation applicatio....
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....respondents to disclose the source of information based on which, the statements of facts are made in the affidavit. The source in that regard is required to be disclosed in the verification clause. Though, the provisions of code of civil procedure are not attracted to all such affidavits filed in the Tribunal, if one peruses order XIX of Code of Civil Procedure, it will help to understand the purpose for which the verification clause should be as well as the purpose behind such verification clause. It is apparent that whenever any statement of fact is required to be made in an affidavit, the deponent has to disclose the source of information based on which such statement is made. It should be either his personal knowledge or knowledge deri....
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....grounds of challenge to the order, it can hardly be said that the party had disclosed sufficient cause for delay more particularly in relation to the period from the date of knowledge of such contents of the order. 14. As rightly pointed out by the learned advocate for the respondents, the concerned officer who is fully aware of the contents of the order passed on 7th January 2008 released on 18th July 2008, and therefore, it cannot be said that he could be waiting for the copy till 18th August 2008 to take necessary steps in terms of Section 35E of the said Act. The contention about non-availability of the official copy also does not appeal to our mind. Firstly, there is no provision of law disclosed which would enable the concern....