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Issues:
1. Maintainability of the appeal under section 249(4) of the IT Act, 1961. The judgment by the Appellate Tribunal ITAT Cuttack involved an appeal filed by the assessee against the order of the AAC, which was dismissed as not maintainable under section 249(4) of the IT Act, 1961. The assessee had filed the appeal before the AAC without paying the admitted tax, as required by the provision. The AAC dismissed the appeal despite the assessee's explanations for the delay in paying the tax, citing ignorance of the new provision as the reason. The Tribunal considered the provisions of section 249(4) which required payment of tax before filing an appeal and noted that the assessee paid the tax promptly upon becoming aware of the requirement. The Tribunal found the assessee's reasons genuine, especially considering the small amount involved. It emphasized that the provision was new and the assessee's ignorance was plausible. The Tribunal held that the AAC should have exempted the assessee from the operation of the section based on the genuine reasons provided. It rejected the AAC's concern that allowing ignorance as a valid cause would encourage violations, stating that ignorance could not be repeatedly pleaded. The Tribunal concluded that the appeal should be admitted and disposed of according to law, directing the AAC to do so without requiring any further written application for condoning the delay. In conclusion, the Tribunal allowed the appeal, finding in favor of the assessee based on the genuine reasons provided for the delay in paying the admitted tax required under section 249(4) of the IT Act, 1961.
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