| COURT: | ITAT Hyderabad |
| CORAM: | P. Madhavi Devi (JM), Pramod Kumar (AM) |
| SECTION(S): | 249(3) |
| GENRE: | Domestic Tax, International Tax |
| CATCH WORDS: | Condonation of delay, Education Cess, India-Singapore DTAA, India-UAE DTAA |
| COUNSEL: | Amit Mishra, Swapnil Deshmukh |
| DATE: | March 29, 2019 (Date of pronouncement) |
| DATE: | April 3, 2019 (Date of publication) |
| AY: | 2012-13 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 249(4): The power conferred upon the CIT(A) to condone the delay in filing of appeal is to alleviate genuine suffering of taxpayers. He has the power and corresponding duty to exercise the power when circumstances so warrant. U/s 14 of the Limitation Act, delay caused due to proceeding in a wrong forum has to be condoned. Article 2(1) of the India-UAE DTAA provides that the taxes covered shall include tax and surcharge thereon. Education cess is nothing but an additional surcharge & is also covered by the definition of taxes | |
The powers conferred upon the CIT(A) under section 249(3), for condoning the delay in filing of appeal if he is satisfied that the appellant had sufficient cause for not presenting it within that period, are statutory power to alleviate genuine suffering of taxpayers, so far as their grievance redressal by way of appeals are concerned, within framework of law. When a public authority has the powers to do something, he has a corresponding duty to exercise these powers when circumstances so warrant or justify–a legal position which has the approval of Hon’ble Supreme Court
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