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TMI Blog2022 (3) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the learned Special Judge, the said objection also no longer survives as the conviction has been set aside. As far as the Impugned Order dated 29.01.2020 dismissing the application seeking review is concerned, we find that the reason given is untenable in law. The conviction having been set aside by the learned Special Judge, application seeking compounding of the offence cannot be rejected on the ground that the petitioner has not been acquitted of the criminal charges. In fact, such application is premised on the fact that the petitioner is facing such criminal charge and not been acquitted thereof. Submissions of learned counsel for the respondents that on facts of the case the petitioner is not entitled to seek compoundi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected the prayer of the petitioner for compounding of the offences under Section 276CC read with Section 278E of the Act on the ground that the application seeking compounding of the offences has not been filed within the stipulated time and that the petitioner already stood convicted vide order dated 19.02.2018 passed by the learned Additional Chief Metropolitan Magistrate (Special Acts) Central, Tis Hazari Courts, Delhi (hereinafter referred to as ACMM ) in CC No.535107/2016. 3. The petitioner filed an appeal challenging the order dated 19.02.2018 passed by the learned ACMM. In the said appeal, the petitioner also filed an application under Section 391 of the Code of Criminal Procedure placing on record the assessment and the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication and does not mean that the assessee has been acquitted of the criminal charges filed by the department. In these circumstances, the assessee s prayer for reviewing the compounding is hereby rejected. 6. Learned counsel for the petitioner submits that the Central Board of Direct Taxes (hereinafter referred to as CBDT ) vide Circular No.25/2019 dated 09.09.2019 has given one time concession relaxing the period of 12 months from the filing of the complaint as limitation for filing of the applications seeking compounding as prescribed in para 8(vii) of the Guidelines for Compounding of Offences under Direct Tax Laws, 2014 dated 23.12.2014 or in view of para 7(ii) of the Guidelines for Compounding of Offences under Direct Tax Laws, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not survive any further. As far as the conviction is concerned, in view of the order dated 03.12.2018 passed by the learned Special Judge, the said objection also no longer survives as the conviction has been set aside. 11. As far as the Impugned Order dated 29.01.2020 dismissing the application seeking review is concerned, we find that the reason given is untenable in law. The conviction having been set aside by the learned Special Judge, application seeking compounding of the offence cannot be rejected on the ground that the petitioner has not been acquitted of the criminal charges. In fact, such application is premised on the fact that the petitioner is facing such criminal charge and not been acquitted thereof. 12. As far as th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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