2019 (4) TMI 1058

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.... "Whether upon subsequent acceptance of compounding for the A.Y. 2001-02, the assessee became entitled to apply for compounding for the A.Y. 2002-03 though on the date of initial rejection of his application for compounding for that year, he was in arrears of compounding fee for the A.Y. 2001-02 ?" 3. The present revision arises for the A.Y. 2002-03. The assessee had operated a brick kiln in that assessment year. Under the instruction issued by the state government under Section 7D of the U.P. Trade Tax Act, 1948, hereinafter referred to as the Act, popularly known as the compounding scheme for the A.Y. 2002-03, dated 08.01.2003, the assessee made an application to be admitted to the benefit of that scheme. It also appears that earlie....

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....02-03 stood cured and the Tribunal has erred in not taking note of that fact and in rejecting the appeal filed by the assessee. 7. Learned Standing Counsel on the other hand submits that the acceptance of compounding fee is an alternative to the regular mode of assessment and the assessee does not have any inherent or vested right to claim compounding except upon compliance or fulfilment of conditions to seek compounding. In the instant case, in view of the admitted facts noted above, it has been submitted that clearly the assessee was in default towards payment of compounding fee with interest for the A.Y. 2001-02, at least up to the date 14.08.2006 when his compounding application for the A.Y. 2002-03 came to be rejected. The assessee ....