TMI Blog2017 (1) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... not, the Chief Commissioner felt compelled by the text of para 8(v). That condition, no doubt is important and has to be kept in mind, cannot be only determining. In the present case, the material on record in the form of a letter by the Superintendent of CBI also shows that a closure report was in fact filed before the competent court. Having regard to all these facts, this Court is of the opinion that the refusal to consider and accept the petitioner’s application under Section 279(2) cannot be sustained. The impugned order is hereby set aside. The Chief Commissioner is hereby directed to consider the relevant facts and pass necessary orders in accordance with law within six weeks after granting a fair opportunity to the petitioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck listed by the Central Public Works Department and Delhi Development Authority. Opportuniies of being heard were provided by the A.O. and by the undersigned before deciding the application facts on record have been considered carefully. The applicant does not fulfil the eligibility conditions for consideration of its case for compounding as per para 8(v) of Board's guidelines dated 3.12.2014. Hence, the compounding application is not acceptable which is rejected hereby. 3. The Chief Commissioner appears to have formed the opinion that the compounding was not permissible in view of the guidelines issued by the Central Board for Direct Taxes imposed especially in view of para 8(v) thereof. For convenience it would be necessary to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below: First offence means offence under any of the Direct Tax Laws committed prior to (a) the date of issue of any show-cause notice for prosecution or (b) any intimation relating to prosecution by the Department to the person concerned or (c) launching of any prosecution, whichever is earlier; OR Offence not detected by the department but voluntarily disclosed by a person prior to the filing of the application for compounding of offence in the case under any Direct Tax Acts. For this purpose, offence is relevant if it is committed by the same entity. The first offence is to be determined separately with reference to each section of the Act under which it is committed. iii. Offences committed by a person who, as a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o your letter No. SIPL/2015-16/30 dated 05.08.2015 on the subject cited above. In this regard, it is intimated that closure report was filed before the Court of Special Judge, Patiala House, New Delhi and the next date of hearing in the matter is 19.10.2015. 5. It is also contended that the Chief Commissioner fell into error in holding that para 8(v) of the guidelines constituted a bar for consideration of the application without having regard to the facts of the case. The petitioner submits that the obligation to deposit the TDS amount arose on 19.09.2011, 27.09.2011 and 29.09.2011. Prior to these in April, 2011, material including its books of accounts and documents were seized by the CBI and had not been released so as to ena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inion, that view was based upon an erroneous understanding of law. Whilst guidelines no doubt are to be kept in mind specially while exercising jurisdiction, they cannot blind the authority from considering the objective facts before it. In the present case petitioner s failure to deposit the amount collected was beyond its control and was on account of seizure of books of accounts and documents etc. But for such seizure, the petitioner would quite reasonably be expected to deposit the amount within the time prescribed or at least within the reasonable time. Instead of considering these factors on their merits and examining whether indeed they were true or not, the Chief Commissioner felt compelled by the text of para 8(v). That condition, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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