What is Effective Date of an Adjudication Order?
IS it?
++ The Date of the Order
++ The Date of Dispatch of the order
++ The Date of the receipt of the Adjudication order by the assessee
The Delhi High Court recently held that in matters relating to Settlement Commission, the effective date has to be taken as the date of dispatch of the order. The High Court observed, “Adjudicating Authority may quickly pass the adjudication order the moment he gets an inkling that the assessee is about to approach the Settlement Commission. There is also the danger that the adjudicating authority may backdate an order. Adjudicating authorities are not supposed to behave in this manner and are presumed to function within the boundaries of law but these things can happen. Would not a literal construction of the provisions then come in aid of such errant officers and run counter to the legitimate hopes of assesses who want to come clean, pay their taxes and have their cases settled by the Settlement Commission. The answer to this would lie in construing the date of adjudication to be the date on which the adjudicating authority loses his locus poenitentia , or opportunity to tear off, destroy or alter the adjudication order. In other words, when the order goes out of his control. And, that happens when the order is signed and the one-way process of sending it to the assessee is put in motion either directly or indirectly through some other agency.”
We will bring you this High Court order soon.