TaxTMI 
TaxTMI 
2012 (6) TMI 531
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....ording to the appellant, the appeal had been filed within time. 2. The appeal had been dismissed as time barred, not having been filed within a period of 45 days, and not being accompanied by any application for condonation of delay by the impugned order dated 18.11.2010 of the AAIFR. This order has been passed at the initial stage itself in the absence of any representation of the respondents. 3. It is the say of the appellant that the order dated 11.06.2009 of the BIFR was never received by the appellant company and the appellant company derived knowledge from one of the secured creditors, and therefore immediately thereafter, they applied for certified copy on 22.02.2010 which was received on 26.02.2010. The appeal was filed on 08.04.2....
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....r Article 226 of the Constitution of India. 7. In view of the facts averred, we considered it appropriate to call upon the Bench Officer/Bench Registrar of the BIFR to produce the record before us relating to service of the order dated 11.06.2009 passed by the BIFR in case no.32/2007 regarding service of the appellant. 8. The records seem to substantiate the plea of the petitioner that the order dated 11.06.2009 sent to the petitioner on 01.07.2009 was apparently returned undelivered on 06.07.2009. We called upon the Registrar of the BIFR to make inquiry on this aspect and file an affidavit alongwith the copies of the relevant portion of the receipt and dispatch register. It came to our notice that the returned envelopes are not placed on....
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....he date from which it derived knowledge from one of the secured creditors and thereafter applied for certified copy, obtained the same and filed the appeal within 45 days. Thus the appeal is filed within time. 11. We thus set aside the impugned orders of the AAIFR dated 18.11.2010 and 29.06.2011 and direct that the appeal no.104/2010 be heard by the AAIFR on merits. 12. We may also add that the AAIFR has fallen into an error while passing order dated 29.06.2011 since the order passed on 18.11.2010 was on the basis of a factual error and without even calling upon the BIFR to verify the position as regards the delivery of the envelope containing the order. The exercise which we have undertaken could have been easily undertaken by the AAIFR,....
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....ome-tax Officer may grant time for the payment of the tax. In this manner he can probably keep on granting extensions until the disposal of the appeal by the Tribunal. It may also be that as a matter of practice prevailing in the department the Commissioner or the Inspecting Assistant Commissioner in exercise of administrative powers can give the necessary relief of staying recovery to the assessee but that can hardly be put at par with a statutory power as is contained in s.220(6)which is confined only to the stage of pendency of an appeal before the Appellate Assistant Commissioner. The argument advanced on behalf of the appellant before us that in the absence of any express provisions in Sections 254 and 255 of the Act relating to stay ....
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....Officer. It is a firmly established rule that an express grant of statutory power carries with it by necessary implication the authority to use all reasonable means to make such grant effective (Sutherland Statutory Construction, Third Edition, Arts. 5401 and 5402). The powers which have been conferred by s.254 on the Appellate Tribunal with widest possible amplitude must carry with them by necessary implication all powers and duties incidental and necessary to make the exercise of those powers fully effective. In Domat's Civil Law Cushing's Edition, Vol. 1 at page 88, it has been stated : "It is the duty of the judges to apply the laws, not only to what appears to be regulated by their express dispositions, but to all the cases where a ju....