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2022 (12) TMI 948 - HC - Income TaxCondone the delay in making the third payment under the Income Declaration Scheme, 2016 - Scope amendment to the scheme by Finance (No.2) Act of 2019 - HELD THAT:- In terms of the said amendment, notification dated 13th December, 2019 was issued by the Ministry of Finance by which the payment could be made on or before 31st January, 2020. Since this amendment has been given retrospective effect and the appellant having paid third installment well before the notified date, this Court is of the prima facie view that the benefit of such amendment can be extended to the assessee. It appears that the representation given by the appellant to the PCIT – 8 (Kolkata) dated 13th January, 2020 was not answered and stated to be still pending before the authority. Even much earlier, AO had completed the assessment. Thus, the assessee is left in a piquant situation and is before this Court for necessary relief. While upholding the view taken by the learned Single Bench, we are inclined to grant liberty to the appellant to approach the respondent authorities by way of fresh representation in which the amendment made by Finance (No.2) Act of 2019 as well as notification dated 13th December, 2019 can be placed before the concerned authority. Added to the fact that the third installment had been paid by the appellant well before the cut off date together with interest and if such representation is given to the appropriate authority, the same shall be considered and a speaking order be passed on merit and in accordance with law within a period of three weeks from the date of receipt of server copy of this order. AO is directed not to initiate any coercive step against the appellant for recovery of the tax and penalty pursuant to the assessment, which was framed on 26th December, 2017. The appellant is directed to enclose a copy of the representation dated 13th January, 2020 along with the said fresh representation, which has been directed to be submitted in terms of the above order.
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