2021 (7) TMI 158

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....limine on account of non-payment of admitted tax u/s. 249 (4) (a) and delay in filing the appeal u/s. 249(3) by 14 days without giving adequate opportunity is against the principles of equity and natural justice. 2. The action of Ld. CIT(A) in refusing to admit the appeal simply by stating that admitted tax u/s. 249(4)(a) was not paid without giving any opportunity to cure the defect is against the principles of natural justice as the provisions of section 249(4)(a) are mandatory but the payment of self assessment tax before filing the appeal is directory in nature as held by Hon'ble ITAT in Bhumiraj Constructions v Addl. CIT [2011] 131 ITD 406 (Mum.) and the delay in payment of admitted tax is purely out of grave financial dif....

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....ves to be condoned so as to make way for the cause of substantial justice. We accordingly hold that assessee's impugned delay in filing the appeal is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Case is now taken up for adjudication on merits. 3. Briefly the facts of the case are that the assessee, a company deriving income from manufacturing and sale of PVC products, filed its e-return of income for AY 2013-14 on 30/03/2015 declaring taxable income of Rs. 18,14,277/- without paying self-assessment taxes of Rs. 7,79,890/-, which was invalidated by CPC. The AO reopened the case for scrutiny u/s. 147 after obtaining approval from Additional CIT, Kurnool Range, Kurnool and....

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.... tax and for delay in filing the appeal relied on the judgment of the Hon'ble Supreme Court in the case of Collector, Land Acquisition Vs. MST. Katiji & Others, [1987] 167 ITR 471 (SC). Also relied on the judgment of Hon'ble Karnataka High Court in the case of CIT Vs. K. Satish Kumar Singh [2012] 209 Taxman 502 (Kar.) 6.1. He further submitted that despite being in grave financial difficulties and complete closure of plant and seizure of bank account, the assessee has made payment of Rs. 4,70,000 through own sources on 16/07/2020 vide challan no. 00154, BSR code : 0341101. In this regard, he has filed an affidavit which is placed on record. Thus, the entire self assessment tax along with applicable interest is now paid by the ass....