Jurisprudentiol – Monday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Customs

Custom House Agent - Suspension of licence - Considerable delay in issuing suspension order against time frame fixed by Board - suspension revoked: CESTAT

TRIBUNAL was of the view that stay on suspension order has the same effect as revocation of suspension. So Tribunal disposed of the Appeal itself revoking the suspension order dated 15-12-2010. Tribunal added that it was not passing any opinion on the culpability of the CHA and it is open to the department to take action as per Regulation 20(1) of CHALR, after following the procedure laid down by the Board.

Income Tax

Sec 22 - Whether, for arriving at ALV of property, notional interest on interest-free security deposit is to be added to actual rent received - NO, rules Delhi High Court Full Bench

THE issue before the Full Bench of the HC is - Whether for the purpose of arriving at the annual letting value of the property, notional interest on interest free security deposit is to be added to the actual rent received. And the verdict goes against the Revenue.

Central Excise

Condonation of Delay - Pending appeal in High Court for a different period, is not a ground for condonation: Inadvertent Delay is no ground: CESTAT

WHEN jurisdiction is vested with the Tribunal, and the appeal is dismissed as time barred, merely because appeal is pending for subsequent year cannot be a ground for condonation of delay. Inadvertent delay without showing sufficient cause cannot be a ground for condoning the delay. It is well settled in law that though courts are liberal in condoning the delay in the cases filed by the Government Department, but still explanation is required to be given to make out sufficient cause for condoning the delay.

See our columns Monday for the judgements