Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 148 - AT - Income TaxDelay of filing of appeal by 412 days - petition seeking condonation of delay accompanied by a sworn affidavit - Held that:- As it is no doubt true that non-payment of admitted tax on the returned income is fatal to the validity of an appeal, in terms of the provisions of S.249(4)(a)as it is a curable defect, and till such time admitted tax is paid the appeal remains defective and not valid, and when such defect is cured by payment of tax on the returned income by the assessee, the appeal becomes valid, and such valid appeal is deemed to have been filed - as the assessee has admittedly paid the taxes on the returned income, only on 8.12.2011, before filing the present appeal before the Tribunal and the reason for the delayed payment of admitted tax on returned income is stated to be the absence of proper advice by the Chartered Accountant of the assessee is acceptable. On conjoint reading of Sub-sections (3) & (4) of S.249, it is inferred that defect arises due to non-compliance of Section 249(4) is a curable one and in a given case if the Tribunal is satisfied that there exist sufficient reasons for curing such defects after expiry of limitation, it would be in the realm of Tribunal's discretion to restore such matters to the file of the CIT(A) for deciding the controversy on merit because Section 254(1) provides wide powers to the Tribunal for passing such orders thereon as it thinks fit in the interest of justice.As the assessee has discharged the huge tax liability and as a proof the assessee filed a copy of challan it would be totally unfair for not providing an opportunity to her for disputing the additions made by the AO on merit - in favour of assessee.
|