9911796707
TMI Blog2014 (1) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... T, Sr. DR ORDER Per Mahavir Singh, JM This appeal by assessee is arising out of order of CIT(A)-XXII, Kolkata in Appeal No. 36/CIT(A)-XXII/ACIT, Circle-35/06-07 dated 16.11.2006. Assessment was framed by ACIT, Circle-35, Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 2003-04 vide his order dated 23.03.2006. 2. At the outset, it is noticed that the appeal filed by assessee is delayed by 2078 days. The assessee alongwith condonation petition has filed an affidavit stating the following reasons: "1. That for the assessment year 2003-04, the appellant firm was assessed by the Asstt. Comm. Of Income Tax, Circle-35, Kolkata. 2. The assessment has resulted into a demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due for filing on or before 15.01.2007 i.e. 60 days from date of service of the 1st appeal's order. But as we are filing this today there is a delay of 2017 days. The delay in filing of this appeal is fully on account of the misunderstanding of the legal provisions and pendency of the writ petition. 7. The issues involved is purely an legal issue and under the aforesaid circumstances we pray to your honour to condone the genuine delay as otherwise it would lead to great hardship to the appellant firm." 3. Ld. counsel for the assessee argued that the assessee being a member of Indian Exporters Grievances Forum (regd.), who filed Writ Petition before Hon'ble Bombay High Court and Hon'ble Gujarat High Court wherein the amendment was quashe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the requirements of the then provisions of law. 26. On consideration of the entire materials on record, we, therefore, find substance in the contention of the learned counsel for the petitioners that the impugned amendment is violative for its retrospective operation in order to overcome the decision of the Tribunal, and at the same time, for depriving the benefit earlier granted to a class of the assessees whose assessments were still pending although such benefit will be available to the assessees whose assessments have already been concluded. In other words, in this type of substantive amendment, retrospective operation can be given only if it is for the benefit of the assessee but not in a case where it affects even a fewer sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amendment made in section 28 and 80HHC by the Taxation Laws (Amendment), 2005 and so the matter may be kept in abeyance till the disposal of the Writ Petition. 4. I have gone through the contention of the appellant and also the facts available on record. The Writ Petition has been filed by the Indian Exporters Grievances Forum (Regd.) and another against the Chief Commissioner of Income Tax and the Union of India. At the outset, the Hon'ble High Court has not granted any stay order either against operation of assessment order or against the hearing and disposal of this appeal. Hence, the appeal is being decided on its merit." In such circumstances, we feel that the delay be condoned and appeal be admitted. Hence, we condone the del ..... X X X X Extracts X X X X X X X X Extracts X X X X
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