9911796707
TMI Blog1977 (6) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... of the ITO u/s. 143(3) of the I.T. Act. The ITO reported that the appellant did not pay admitted tax before filing the appeal. Reasons for non-payment of admitted tax were not explained to me satisfactorily at the time of hearing. The appeal was filed in the old proforma. Accordingly, the appeal is declared incompetent and dismissed in limine." 3. Against that order of the AAC the assessee has come up in further appeal before us. It was contended by the learned Counsel for the ass that the AAC failed to consider that there was reasonable cause for non-payment of admitted tax before filing the appeal. He pointed out that the assessee made payment of Rs. 1,826 as against admitted tax of Rs. 1,237 on 30th March, 76. Reference was made to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mental Representative contended that every man in supposed to know the law of the land and ignorance of law cannot be an excuse. He urged that the explanation given by the assessee for non-payment of admitted tax and filing of the appeal in old proforma was not at all satisfactory and, therefore, the AACwas justified in dismissing the appeal as incompetent. 5. We have considered the facts of the case. The fact that the assessee paid an amount more that the admitted tax two months before the hearing of the appeal by the AACwas not in dispute. The assessee also filed an application showing cause for delayed payment of admitted tax and requested the AACto exempt from operation of the provisions of the amended law. But the AACrejected the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er aspect of the matter, we are of the opinion that the submission of the assessee's counsel carries enough force to the effect that this was a new provisions and the assessee was not aware of the same and, therefore, there was reasonable cause for delayed payment of admitted tax in this case. No doubt ignorance of law is no excuse but considering the position of law as to the amendment of IT Acts almost every year and some times more than once in a year, it can be legally presumed that every man cannot be acquainted with the provision of amended law immediately after its amendment. The amendment which provides for payment of admitted tax before filing the appeal was introduced in the Act with effect from 1st Oct., 1975 and the assessee, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
