Commr. of Income Tax, West Bengal vs Diana Engineering Co.

Chakravartti, C.J.—This is a reference u/s 66(2), Income Tax Act by the Calcutta Bench of the Income Tax Appellate Tribunal under a direction of this Court of the following question of law:

"Whether in the facts and circumstances of the case any appeal lay to the Appellate Tribunal u/s 33 of the Indian Income Tax Act from an order of the Appellate Assistant Commissioner of Income Tax passed u/s 30(2) of the Indian Income Tax Act declining to admit a time-barred appeal."

In the statement of the case submitted the Tribunal has said that at the time the appeal was being argued before it, the point that no appeal lay was not taken on behalf of the Department at all. It appears from a reference to the appellate order passed at the time that it contains no reference to any contention that the appeal was incompetent. The present reference, however, was made because this Court directed the Tribunal to make a reference u/s 66(2) of the Act and, therefore, on the principle we have always followed we are bound to answer the question, whether or not we ourselves consider it to arise out of the appellate order of the Tribunal.

As I have said, even in the present statement of the case, the Tribunal has repeated the statement that no argument regarding the appeal being incompetent was advanced at the time the appeal was heard, and it is stated in paragraph 6 of the present statement of case that both parties "have accepted the facts stated above." Mr. Meyer informed us that since this statement of facts had been settled by the Appellate Tribunal, the Departmental representative had sent a letter of protest to the effect that he had not accepted the statement that the question of the maintainability of the appeal had not been argued at the hearing. But were it necessary to deal with the question on the merits, we would be bound to proceed on the statement contained in the statement of the case.

As I have stated, it is not open to us now to consider whether or not the question does arise out of the appellate order. That is one reason why, so far as we are concerned, the question whether the point of the competency of the appeal was or was not argued at the hearing of the appeal is immaterial. The other reason is that Mr. Meyer concedes that the point which has been referred is covered by a decision of Mr. Justice Bachawat and myself in -- Gour Mohan Mullick Vs. Commr. of Agricultural Income Tax, West Bengal, . Mr. Meyer submits that as the point is covered by that decision, he does not wish to advance any arguments to us. I invited him to do so, if he thought that he might reasonably ask us to reconsider the view taken in that judgment, but Mr. Meyer said that he did not propose to address us. I must add, however, that beyond stating that the point is covered by that previous decision and that he did not wish to address us on it or on the previous judgment, Mr. Meyer did not concede that the question had been rightly decided in the previous case.

We see no reason to take a view different from the view taken in the earlier decision and Mr. Meyer has not even asked us to do so, far less given any reasons. The question referred must, therefore, be answered in the affirmative.

As there is no appearance on behalf of the respondent, there will be no order for costs.

Lahiri, J.

I agree.