9911796707
TMI Blog2022 (12) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... e instant appeal. 2. We have heard Mr. Ananda Sen, learned counsel appearing for the appellant duly assisted by Mr. Sabyasachi Mandal, learned Advocate and Mr. Vipul Kundalia, learned counsel appearing for the respondents. 3. We are satisfied with the reasons assigned in the affidavit filed in support of the application. Accordingly, the delay in filing the instant appeal is condoned. 4. The application for condonation of delay being I.A. No.CAN 1 of 2019 (Old CAN 3177 of 2019) is allowed. 5. There shall be no order as to costs. Re: MAT 406 of 2019 6. Supplementary affidavit filed by the appellant is taken on record. 7. This intra-Court appeal is directed against the order dated 31st January, 2019 in W.P. No.2693(W) of 2018. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sider as to what would be the appropriate direction that can be issued to the authorities in the given facts and circumstances. 10. Admittedly, under the scheme, the third installment of income tax ought to have been remitted by the appellant not later than 30th September, 2017 but was remitted on 16th October, 2017. Since the scheme did not provide for any extension of time, the authorities could not have reckoned payment of the third installment to be in compliance with the terms and conditions of the scheme. Interestingly, there was an amendment to the scheme by Finance (No.2) Act of 2019. By the said amendment, if there was a delay in payment of the amount, the same can be accepted subject to payment of interest provided, such payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en 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. 12. In the meantime, the assessing officer 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. 13. 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. 14. The appeal and the connected application are disposed of. 15. There shall be no order as to costs. 16. U ..... X X X X Extracts X X X X X X X X Extracts X X X X
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