TaxTMI 
TaxTMI 
2010 (1) TMI 695
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....the assessment year 1997-98. The office has reported that the said appeal is barred by time by 48 days. 3. The present application has been filed for condonation of delay, if any, in filing the above appeal. In support of the application, two affidavits, one of Sri R. L. Yadav, the general manager of the appellant-bank and another of Sri Ajai Kumar Gupta who was the local counsel of the appellant-bank, have been filed. 4. In the application, the stand taken by the appellant is that there is no delay in filing the appeal and alternatively the delay, if any, in filing the appeal be condoned. It has been stated in the affidavit of Sri R. L. Yadav that the assessee was represented before the Tribunal by Sri S. P. Agrawal and....
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....day. The said copy was placed in another file by mistake. 6. On the facts as stated above, in substance, the contention of the appel-lant is that there is no delay in filing the appeal. 7. In reply, a counter-affidavit on behalf of the Department of Sri Sunil Kumar Srivastava has been filed on the pleas inter alia that a copy of the order dated November 25, 2004 of the Tribunal was served on Sri S. P. Agrawal, advocate, on December 10, 2004. In accordance with the provisions of the rule 35 of the Income-tax (Appellate Tribunal) Rules, the ser-vice of the order on Sri S. P. Agrawal, advocate, is valid and proper inasmuch as Sri S. P. Agrawal, advocate, was duly authorised "to receive all documents" on behalf of the appell....
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....[1987] UPTC 514 (All) ; and (4) Tulsi Das Baboo Lal v. State of U. P. [1991] UPTC 1225 (DB). 10. All the above cases relate to the provisions of the U. P. Sales Tax Act, 1948 and the Rules framed thereunder. 11. Considered the above submission of the learned counsel for the appli-cant but it is difficult to agree with him for the reasons mentioned here-inafter. 12. Section 282 of the Act is relevant to answer the controversy involved herein. The heading of the said section is "Service of notice generally". Its sub-section provides that a notice under the Act may be served on the per-son named either by the post or as if it were summons issued by a court under the Code of Civil Procedure, 1908. A plain....
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.... representative of the assessee. Order 5, rule 12 of the Code of Civil Procedure lays down a pro-vision for service on the defendant or on his agent. It says that wherever it is practicable, service shall be made on the defendant in person, unless he has an agent empowered to accept service, in which case service on such agent shall be sufficient. 15. In view of the above express provision, a service of the copy of order of the Tribunal is sufficient as the same was served on the authorized repre-sentative of the assessee-appellant. Rule 2(ii) of the Income-tax (Appellate Tribunal) Rules, 1963, defines "authorised representative". It means, beside other things, a person duly authorized by the assessee under section 288 of the Inco....
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....l for the appellant that in view of the plain language of section 260A of the Act, service should be effected on the assessee is without any substance. Its sub-section (2)(a) provides that an appeal can be filed within 120 days from the date on which the order appealed against is received by the assessee or the Chief Commissioner or the Commissioner. The phrase "received by the assessee" means received by the assessee either himself or through his authorized agent which in the present case, would be the advocate duly appointed by him to conduct the case. A legal practitioner is an agent of the client whose brief he holds. 17. Under Order 3, rule 3 of the Code of Civil Procedure processes served on a recognized agent of a party, or....