9911796707
TMI Blog1979 (10) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... . We disagree. A refusal to admit an appeal is an order by the CIT (A) passed under s. 250 of the IT Act, 1961. There is no other provision in the Act which authorises him to pass any order. Sec. 249(4) of the IT Act, 1961 which empowers the Commr. to refuse to admit the appeal is only a provision which declares the right of the appellate authority. According to the ordinary principles of drafting a legislation no appeal will be provided against the rights and obligations provided in a particular provision. That right declared by s. 249(a) is worked out and given the shape of an order only under s. 250. Orders under s. 250 are appealable to the Tribunal. That is why the draftsman perhaps did not provide a separate appeal under s. 249(4) bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even the same is taken into account, the tax according to the ITO, would have been covered. Your petitioner therefore pray that the appeals may be admitted and justice rendered." This narration clearly shows that the assessee had a case before the Commr. (Appeals) for exemption from operations of the provisions of s. 249(4). 4. The position on the date of filing the appeals as regards the amounts due and amounts paid is as follows: Asst. yr. Tax due Payment of tax. . Rs. Rs. 1973-74 2,46,706 2,19,000 1974-75 1,04,180 99,116 1975-76 25,997 23,000 Thereafter the Department by proceeding under s. 226(3)of the IT Act, 1961 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... good and sufficient reasons to exempt the assessee from the operations of s. 249(4), which required the payment of tax on returned income for admission of appeals. The question is not whether there were sufficient reasons to condone the default of non-payment. In such case, events subsequent to the presentation of the appeals and before the order refusing to admit the appeals can also be taken into consideration unless there is an express prohibition by statute to look into such subsequent events. 7. So now the position is that though the assessee has not paid the tax in full at the time when the appeals were presented, the Department has collected even by 18th March, 1978 (third item of collection) the amount of tax due as per the return ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
