9911796707
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Issues:
1. Competency of the appeal filed by the accountable persons against the levy of penalty. 2. Tribunal's authority to give a finding on the merits of the penalty levy while deciding the appeal's competency. Analysis: The judgment pertains to a case under section 64(1) of the Estate Duty Act, 1953, where the Appellate Tribunal referred questions regarding the competency of an appeal filed by the accountable persons against a penalty levy. The Appellate Controller initially dismissed the appeals as incompetent due to non-payment of the duty at the time of filing and non-compliance with the proviso to section 62(1) of the Act. However, the Tribunal overturned this decision, considering that the appeal was filed within the time granted for payment of the tax until December 31, 1969. The Tribunal directed the Appellate Controller to reconsider the case on its merits and dispose of it according to law. In a similar case previously considered by the court, it was established that the Appellate Controller had the discretion to excuse delays in filing appeals, especially when the demand for payment had been modified. Applying this reasoning to the present case, the court found that the Appellate Controller could have condoned the delay and entertained the appeal on August 16, 1969, when time for payment was extended. Therefore, the Tribunal's decision to restore the appeal for proper consideration was deemed appropriate. The court also addressed challenges to the Tribunal's observations on the penalty liability, emphasizing that such remarks were essential for the appeal's resolution and did not warrant criticism. Conclusively, the court answered the questions raised in the references affirmatively against the revenue, indicating that the accountable persons were entitled to their costs. The judgment highlights the importance of procedural compliance and the Appellate Controller's discretionary powers in excusing delays in appeals, ultimately upholding the Tribunal's decision to restore the appeal for further examination and lawful disposal.
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