S. 260A: Time limit to file appeal to HC begins from date of receipt of order by officer entitled to file appeal

DIT (IT) Vs. Hyundai Heavy Industries Co. Ltd (Uttarakhand High Court)

Section 260A creates a right of appeal and provides that appeal is to be preferred within a period of 120 days. The appeal is to be lodged within 120 days of the receipt of the order. Reading these provisions together, it is clear that what is contemplated by the law giver is that an appeal must be lodged within a period of 120 days from the date of receipt of the order and receipt is to be understood as meaning that there is a duty also on the Tribunal to communicate the order to the person, who is entitled to lodge the appeal. In this case, the person, who is to file the appeal, is the Director and it is the definite case of the appellant that the order was communicated and received by the office only on 16.3.2011. The appeal is filed within 120 days from the date of receipt, namely, 16.3.2011. Therefore, having regard to the statutory provisions in question, the knowledge attributed to the appellant earlier than 16.3.2011, by virtue of its being party to various proceedings or even proceedings under Section 263 being commenced with the Commissioner, may not help the respondent/assessee to contend that the appeal is beyond time. As it would not be an actual accrual of cause of action to file an appeal as provided under law, unless received.