2022 (12) TMI 948

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... instant appeal. 2. We have heard Mr. Ananda Sen, learned counsel appearing for the appellant duly assisted by Mr. Sabyasachi Mandal, learned Advocate and Mr. Vipul Kundalia, learned counsel appearing for the respondents. 3. We are satisfied with the reasons assigned in the affidavit filed in support of the application. Accordingly, the delay in filing the instant appeal is condoned. 4. The application for condonation of delay being I.A. No.CAN 1 of 2019 (Old CAN 3177 of 2019) is allowed. 5. There shall be no order as to costs. Re: MAT 406 of 2019 6. Supplementary affidavit filed by the appellant is taken on record. 7. This intra-Court appeal is directed against the order dated 31st January, 2019 in W.P. No.2693(W) of 2018. The appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ider as to what would be the appropriate direction that can be issued to the authorities in the given facts and circumstances. 10. Admittedly, under the scheme, the third installment of income tax ought to have been remitted by the appellant not later than 30th September, 2017 but was remitted on 16th October, 2017. Since the scheme did not provide for any extension of time, the authorities could not have reckoned payment of the third installment to be in compliance with the terms and conditions of the scheme. Interestingly, there was an amendment to the scheme by Finance (No.2) Act of 2019. By the said amendment, if there was a delay in payment of the amount, the same can be accepted subject to payment of interest provided, such payment i....