TMI Blog2022 (12) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons 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 appellant filed the writ petition praying for a direction upon the respondents to condone the delay in making the third payment under the Income Declaration Scheme, 2016 (for short, the scheme ). The appellant also prayed for issuance of a writ of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant 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 is made within the date notified by the Central Government. The said amendment was given retrospective effect from 1st June, 2016. In terms of the said amendment, notification dated 13th December, 2019 was issued by the Ministry of Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, 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. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM, J) I agree, (HIRANMAY BHATTACHARYYA, J.) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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