TaxTMI 
TaxTMI 
2022 (3) TMI 176
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.... of the Income Tax Act, 1961 (hereinafter referred as the 'Act') for the Assessment Years 2008-09 to 2013-14, as also the order dated 29.01.2020 dismissing the application seeking review of the order dated 21.08.2018. 2. By way of the impugned Order dated 21.08.2018, the respondent no.1 rejected the prayer of the petitioner for compounding of the offences under Section 276CC read with Section 278E of the Act on the ground that the application seeking compounding of the offences has not been filed within the stipulated time and that the petitioner already stood convicted vide order dated 19.02.2018 passed by the learned Additional Chief Metropolitan Magistrate (Special Acts) Central, Tis Hazari Courts, Delhi (hereinafter referred to as 'ACM....
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....been set aside with the directions that certain documents which were purported to be filed by the assessee before the lower court and could not be filed, should be filed by given date. It only means that conviction of the applicant decided by the lower court was still open for adjudication and does not mean that the assessee has been acquitted of the criminal charges filed by the department. In these circumstances, the assessee's prayer for reviewing the compounding is hereby rejected." 6. Learned counsel for the petitioner submits that the Central Board of Direct Taxes (hereinafter referred to as 'CBDT') vide Circular No.25/2019 dated 09.09.2019 has given one time concession relaxing the period of 12 months from the filing of the complain....
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.... i) That the application has been filed beyond the period of limitation; ii) The petitioner already stands convicted by the Competent Court. 10. As far as the ground of limitation is concerned, in view of the CBDT circular dated 09.09.2019, the said objection does not survive any further. As far as the conviction is concerned, in view of the order dated 03.12.2018 passed by the learned Special Judge, the said objection also no longer survives as the conviction has been set aside. 11. As far as the Impugned Order dated 29.01.2020 dismissing the application seeking review is concerned, we find that the reason given is untenable in law. The conviction having been set aside by the learned Special Judge, application seeking compounding of t....