9911796707
TMI Blog2013 (12) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... d then this can be disposed of on merit subject to limitation – The issue was restored for fresh decision. - IT (SS) A. No. 24/Ahd/2006 - - - Dated:- 13-2-2013 - Shri I. P. Bansal And Shri Rajendra Singh,JJ. For the Appellant : Shri G. P. Mehta For the Respondent : Shri Pavan Ved ORDER Per I.P. Bansal, J.M. This is an appeal filed by the assessee which is directed against the order passed by learned CIT(Appeals)-IV, Ahmedabad dated 23rd December, 2005. The assessee has raised the following grounds in her appeal:- 1. That Ld. CIT(A)-IV, Ahmedabad has erred in law and in facts in holding that the appeal order dated 13.02.2004 dismissing the appeal by the CIT(A) on account of non-payment of admitted taxes can be restored ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of admitted tax which constituted a reasonable and sufficient ground in filing the appeal belatedly and the delay arising thereof in filing the appeal is condonable. The Ld. CIT(A)-IV, Ahmedabad be directed to admit the appeal filed on 03.02.2005 by condoning the delay. 4. The Ld. CIT(A)-IV, Ahmedabad be directed to adjudicate the various grounds of appeal arising out of the assessment order dated 31.12.2003 made u/s. 158BC r.w.s. 158BG. 2. The appeal filed by the assessee on 3rd February, 2005 has been dismissed by CIT(Appeals) on account of application of section 249(4) of Income-tax Act, 1961. According to section 249(4), appeal cannot be filed to the Commissioner of Income-tax (Appeals) where the assessee has not paid tax d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to restore such matter to the CIT(Appeals) for deciding the controversy on merits. It was held that appeal in violation of 249(4) would be termed as defective one and the moment defect is cured then this can be disposed of on merit subject to limitation. However, learned CIT(Appeals) did not accept such submission of the assessee on the ground that the case law relied upon by assessee is distinguishable and CIT(Appeals) has no power to recall his or her own order. In this manner, learned CIT(Appeals) has considered the appeal filed by the assessee as non-maintainable. 3. After narrating the facts it was submitted by the learned A.R. that as the defect of non-payment was removed, CIT(Appeals), in the interest of justice, should have admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted by learned A.R. that due to change of address, assessee could not comply with the notices issued by learned CIT(Appeals). It was submitted that new address was informed and assessee undertakes that she will extend full cooperation to the appellate proceedings if the matter is restored back to the file of CIT(Appeals). 6. We have considered the rival submissions in the light of material placed before us. The appeal filed by the assessee was earlier disposed of by CIT(Appeals) vide his order dated 13th February, 2004 on the ground of application of section 249(4)(a). The assessee pleaded financial contingency to make the payment of tax on returned income. However, subsequent of passing the order dated 13th February, 2004, assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
