The time taken for obtaining a certified copy of the order should be excluded from the limitation period for filing an appeal under section 269g(1) of the Income-tax Act, 1961.

( 1 ) THIS special appeal has been preferred under section of the Income-tax Act. The appellant is the transferee of property in respect of which proceedings have been taken under Chapter XXA of the Income-tax Act, 1961. Against the order of the Competent Authority, the appellant preferred an appeal before the Income-tax Appellate Tribunal under section 269g. The appeal was entertained and notice was given to the Department. At the hearing of the appeal, a preliminary objection was raised on behalf of the Department that the appeal itself is time-barred and must be rejected in limine on that ground itself. The Tribunal heard both the parties on this question and upholding the objection taken by the Department dismissed the appeal as time-barred, without going into the merits of the appeal. In this appeal, the correctness of the view taken by the Tribunal is questioned. An appeal to the Tribunal is provided by sub-section (1) of section 269g which reads as follows :"appeal against order for acquisition - (1) An appeal may be preferred to the Appellate Tribunal against the order for the acquisition of any immovable property made by the competent authority under section 269f, - (a) by the transferor or the transferee or any other person referred to in sub-section (8) of that section, within a period of forty-five days from the date of such order or a period of thirty days from the date of service of a copy of the order on such person under the said sub-section, whichever period expires later; (b) by any other person interested in such immovable property, within forty-five days from the date of such order : Provided that the Appellate Tribunal may, on an application made in this behalf before the expiry of the said period of forty-five days or, as the case may be, thirty days, permit, by order, the appeal to be presented within such further period as may be specified therein if the applicant satisfies the Appellate Tribunal that he has sufficient cause for not being able to present the appeal within the said period of forty-five days or, as the case may be, thirty days. "if we read this sub-section in isolation, it would appear that the appeal can be filed either within forty-five days from the date of the order or within thirty days of the service of the copy of the order, whichever is later. (We are not concerned with a case arising under clause (b) ). In other words, where a copy is served upon the appellant, he can file an appeal either within thirty days of such service or within forty-five days of the date of the order, whichever is later. But where a copy of the order is not served upon him, then necessarily the appellant has to apply for a certified copy and then alone can he prefer the appeal. In the latter eventuality, the time taken for supplying the certified copy must necessarily be excluded, because the appellant cannot be reasonably expected to file an appeal without knowing the contents and the reasoning of the order. In the case before us, it is admitted that the appeal preferred is beyond thirty days from the date of service of the order and also beyond forty-five days from the date of the order. The appellant is, however, seeking to take refuge under Note 1 to Form No. 37f prescribed under rule 48f of the Income-tax Rules, 1962. Part XB containing rules 48d to 48h was inserted by an amendment with effect from 15/11/1973. Part XB carried the heading "acquisition of immovable properties under Chapter XX-A". Rule 48f says :"an appeal under section 269g to the Appellate Tribunal shall be in Form No. 37f and the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person specified in sub-rule (2) of rule 45. "now, coming to Form No. 37f prescribed by the said rule, Note 1 reads as follows :"the memorandum of appeal must be in triplicate and should be accompanied by two copies (at least one of which should be a certified copy) of the order appealed