1994 (10) TMI 26 - HC - Income Tax

Appeal Dismissed in Tax Offenses Case Due to Time Bar

The High Court dismissed the appeal seeking to reverse the Sessions Court's decision and reinstate the Magistrate's order in a case involving offenses ... Delay In Filing Appeal, Wilful Attempt To Evade Tax Issues:1. Appeal against conviction and sentence.2. Delay in filing appeal.3. Grounds for condonation of delay.4. Competency to file affidavit for condonation of delay.Analysis:1. The judgment pertains to a petition filed by the complainant in a case against the accused for offenses under sections 276C(1)(c), (ii) and 277(ii) of the Income-tax Act, 1961. The Magistrate found the accused guilty and sentenced him to imprisonment and a fine. The accused appealed, and the Sessions Court confirmed the conviction but modified the sentence. The complainant then filed an appeal before the High Court seeking to reverse the appellate court's decision and restore the Magistrate's order.2. The main issue addressed was the delay of 188 days in filing the appeal before the High Court. The appeal was filed after the prescribed time limit, rendering it time-barred. The complainant filed a petition to condone the delay, but no explanation was provided for the delay in filing the petition along with the appeal. The delay was attributed to the process of obtaining the judgment copy and subsequent decision-making by tax authorities.3. The complainant produced an affidavit from the Assistant Director of Income-tax to support the petition for condonation of delay. The affidavit detailed the timeline of events leading to the delay, including the receipt of the judgment copy, decision-making process by tax authorities, and eventual filing of the appeal. The respondent argued that the grounds mentioned in the affidavit were insufficient to justify condoning the delay, especially considering that the accused had already served the modified sentence and paid the fine.4. The competency to file the affidavit for condonation of delay was challenged by the respondent, contending that only the complainant, an Income-tax Officer, should have filed the affidavit. However, the court deemed the Assistant Director of Income-tax (Prosecution) competent to file the affidavit, as he was knowledgeable about the case and the reasons for the delay. The court dismissed the respondent's contention that the delay should not be condoned due to the elapsed time since the offense and lack of proper explanation for the delay, ultimately leading to the dismissal of the petition for condonation of delay.