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2023 (5) TMI 832 - AT - Income TaxAddition u/s 68, u/s 69A and section 69 - assessee stated that he has disclosed u/s 183 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016 (IDS), 2016 - deposit of amount due under the IDS, 2016 after the due date of 30.09.2017 that is on 21.12.2017 - AO observed that certificate of declaration under IDS, 2016 has not been produced by the assessee to establish the claim so made - HELD THAT:- We take note of the Notification No. 103/2019 dated 13.12.2019 which has extended the due date for payment of tax under the IDS, 2016 along with interest and penalty in respect of income declared under the IDS, 2016 to 31.01.2020. Considering the fact of deposit of tax payable under the IDS, 2016 by the assessee though after the original due date but much prior to the extended due date as well as prior to the issuance of Notification No. 103/2019, we find it proper to remit the matter back to the file of ld. AO for the purpose of verification of these facts and compute the interest if, applicable, in terms of the notification referred above It is important to note that assessee has discharged his tax liability in respect of declaration made by him under the IDS, 2016. Having done so, the benefits available under the IDS, 2016 should be given to the assessee. The Central Government itself relaxed the condition for making the payment of last installment by extending the dates from 30.09.2017 to 31.01.2020. In the explanatory memorandum to Notification No. 103/2019, it is certified that no person is being adversely affected by giving retrospective effect to this notification. Thus, the intention of the Central Government is in no way to adversely affect any person in relation to IDS, 2016. In the present case, assessee has duly discharged its tax liability under the IDS, 2016 which is prior to the extended due date as well as before the notification itself and, therefore, there is no occasion to put him in an adverse situation. Appeal of the assessee is allowed for statistical purposes.
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