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2010 (9) TMI 385 - BOMBAY HIGH COURTCondonation of Delay - Section 249(4) of the Income Tax Act, 1961 - Whether on the facts and in the circumstances of the case, and in law, the Hon'ble Tribunal was right in holding that Section 249(4) is to be so construed to mean that there is absolute bar to right of appeal in a case where the assessee has not paid the entire self assessment tax at the time of filing of the appeal, even if the said assessment tax is paid soon after filing the appeal and before the hearing of the appeal has taken place The meaning of the words "no appeal shall lie" in the proviso is not that no memorandum of Appeal can be presented and all that it mean is that the Appeal will not be held to be properly filed until the tax has been paid. Applying the said principles laid down by the Apex Court to the facts of the instant case, the Appeal as filed by the Appellant on 24.3.2000 can be said to be filed on 31.3.2000, when the payment of the balance self assessment tax was made by the Appellant- The impugned order would have to be set aside and the question of law would have to be answered in favour of the Assessee and against the Revenue Tribunal has also erred in mixing up the issue of condonation of delay in filing the appeal, with the issue of condonation of delay in paying the tax. The said issues could not have been mixed up by the Tribunal in the teeth of Section 249(3) of the said Act. It has to be borne in mind that a right of appeal is an important right provided under the Act and, therefore, any interpretation which whittles down such a right should be strictly avoided. - Decided in favor of assessee - appeal filed by the Appellant before the CIT (Appeals) restored.
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