TaxTMI 
TaxTMI 
2019 (5) TMI 1198
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.... non-payment of self-assessment tax. The grounds of appeal are reproduced as under: I A. "That under the facts and circumstances. the Ld. CIT (A) erred in law as well as on merits, in assuming that there is delay in filing the appeal and further erred in not condoning the alleged delay and in dismissing the appeal. B. That as per finding of Hon'ble ITAT in Para - 8 of order dated 14.03.2014 after treating the date of remittance of self - astt. tax as the date of' removal of defect in filing the appeal. There is no question for any delay in filing the appeal when un - disputedly the appeal was filed within the prescribed period or 30 day from the date of' service of relevant order. 2A. That without....
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.... Act. The assessee did not make payment of the admitted tax liability u/s 140A of the Act and filed return of income showing tax amount payable of Rs. 6,42,85,283/-. In view of non-payment of selfassessment tax, the Assessing Officer issued show cause notice to the assessee as why the penalty u/s 140A(3) may not be levied. After repeated adjournment and non-compliance, the assessee filed written submission. The Ld. Assessing Officer after considering written submission of the assessee held that the assessee failed to establish any reasonable cause for non-payment of admitted tax liability and accordingly levied penalty equivalent to 100% of the self-assessment tax amounting to Rs. 6,42,85,283/- in order dated 27/04/2012 u/s 140A(3) of th....
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....the CIT(A) is whether the delay can be condoned or not. " 8. In the light of the said decision, we ore of the considered opinion that the date of remittance of self assessed Tax by the assessee as the date of removal of defect in filing the appeal and if any delay happened, it need to be explained by the assessee and if the Id CIT(A) is satisfied with the explanation may condone the delay and adjudicate the appeal on merits." 5. In second round of proceedings, the Ld. CIT(A) rejected the request of the assessee for condonation of the delay and dismissed the appeal observing as under: "4.1 Hon. ITAT has vide its order dated 14.03.2014 has directed to treat the date of remittance of S.A. tax as the date of filing of appea....
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....n these circumstances, I do not agree that assessee could give priority to its business and not to its statutory responsibility of discharging the tax liability. In view of this I am of the view that repeated defaults in payment of self-assessment tax resulting in delay in filing of appeal cannot be taken lightly. 4.3. There are no facts to show that the appellant did not have the capacity to make the payment of self-assessment tax of just Rs. 6.42 crores when the turnover of the assessee was more than Rs. 400 crores. The appellant company is a closely held company. The assesse has not been able to establish with facts and figures and with daily cash balances of the appellant and its group concerns that there was such a serious fin....
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.... According to the Ld. Counsel that on depositing self-assessment tax, the defect stood removed in the appeal already filed and therefore delay was to be calculated only with respect to the date of receipt of the penalty order of the Assessing Officer and the time taken in filing the appeal before the Ld. CIT(A). He submitted that the Ld. CIT(A) wrongly took the date of deposit of self-assessment tax as the date of filing of the appeal whereas the date of self-assessment tax payment was to be treated as the date of removal of defect in the appeal as originally filed. According to the Ld. Counsel, after the removal of the defect the Ld. CIT(A) was required to decide the appeal on merits as per the direction of the Tribunal (supra). 8. Th....
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....er of the Ld. CIT(A) was set aside. But we find that the assessee misrepresented the facts before the Tribunal. It is evident from above chart that on 14/03/2014, i.e. the date of order of the Tribunal, the self-assessment tax liability of Rs. 1,33,36,377/-was pending and entire self-assessment tax liability has been paid finally on 28/03/2014. 12. The assessee filed appeal before the Ld. CIT(A) on 07/05/2012 and which is within the prescribed period of 30 days of filing of the appeal after receipt of the order of the Assessing Officer. On perusal of the order of Tribunal(supra) , we find that the Tribunal directed to treat the date of remittance of self-assessment tax paid by the assessee as the date of removal of the defect in filing t....