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of <h1>High Court allows appeal delay, accepts Form C at appellate stage, directs officer to verify declaration. Appeal allowed, writ set aside.</h1> The High Court of Calcutta allowed the application for condonation of delay in filing the appeal, condoning a delay of 202 days. The appeal was accepted ... Benefit of Concessional rate of tax denied - rejection of claim of the appellant for production of Form-C declaration - appellant’s case is that the assessment was an ex parte assessment and Form-C declaration could not be produced - HELD THAT:- The decision of the authorities below in refusing to accept Form-C declaration is contrary to the settled legal principles. One of the earliest decisions on the said point is a Full Bench judgment of the High Court of Madras in the case of State of Tamil Nadu vs. Arulmurugan reported in [1982 (11) TMI 143 - MADRAS HIGH COURT], where it was held that The fact that he subsequently produced the C forms cannot in any way justify the assessee's contention that necessary opportunity had not been granted to the assessee for the production of the C forms. There is no error of law in the conclusion arrived at by the Tribunal. The above decision was taken note of by the Hon’ble Supreme Court in the case of STATE OF ANDHRA PRADESH VERSUS HYDERABAD ASBESTOS CEMENT PRODUCTION LTD. [1994 (4) TMI 302 - SUPREME COURT] wherein it was held that the appellate authority has sufficient power to receive Form C declaration even at the appellate stage. Thus, the stand taken by the authorities namely, the assessing officer, the appellate authority, revisional authority and the reviewing authority are contrary to law. The writ petition is allowed, the order passed by the authorities are set aside and the matter is remanded back to the assessing officer. Issues:The issues involved in the judgment are the delay in filing the appeal and the acceptance of Form C declaration for concessional rate of tax.Delay in Filing Appeal:The High Court of Calcutta allowed the application for condonation of delay in filing the appeal, considering the sufficient cause shown for the delay of 202 days. The delay was condoned, and the appeal was accepted for further proceedings.Acceptance of Form C Declaration:The appellant's case revolved around the rejection of the claim for production of Form-C declaration to avail of the concessional rate of tax. The authorities had consistently held that Form-C declaration, not produced before the assessing officer initially, could not be produced at a later stage. However, the appellant argued that the assessment was ex parte, and Form-C declaration could not be presented initially but was produced at the appellate stage. The High Court referred to a Full Bench judgment of the High Court of Madras and a Supreme Court case, emphasizing that the appellate authority has the power to receive Form C declaration even at the appellate stage. The Court found the decisions of the authorities below contrary to law and directed the assessing officer to accept the Form C declaration, verify its genuineness, and extend the concessional rate of tax if found genuine within 30 days from the filing date.Conclusion:The appeal was allowed, the order in the writ petition was set aside, and the matter was remanded back to the assessing officer to accept and verify the Form C declaration. No costs were awarded, and the parties were directed to receive a certified copy of the order promptly upon compliance with legal formalities. Both Justices T. S. Sivagnanam and Hiranmay Bhattacharyya concurred with the decision.
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