Jurispruden tiol – Tomorrow's cases Legal Corner Icon — the image was hosted by the publisher and was not captured.

By Vijay Kumar

Income Tax

Condonation of delay – 1530 days - assessee pursuing ROM with Commissioner (Appeals) – Delay not condoned – penalty confirmed : ITAT

The delay of 1530 days was due to the Assessee being unaware of the correct procedure to contest the original CIT (A)'s order and was advised wrongly by the earlier Authorized Representative and hence not deliberate and neither willful nor wanton but on account of the bonafide belief on the part of the assessee that it was proceeding on the right track, which to its-utmost dismay it found was a mistaken belief.

The Tribunal was not impressed. Accordingly, the appeal was dismissed as time barred.

Prosecution vs adjudication

No prosecution on same set of facts if departmental adjudication drops proceedings on strong reasons - After exonerating the party on merits, the same authority cannot be a prosecutor for the same offence : Delhi High Court

The Respondent has itself exonerated the petitioner in the adjudication proceedings on merits and its order has attained finality. The continuation of criminal proceedings on identical facts and requiring a higher degree of proof cannot be justified.

Central Excise

Aircraft on foreign run although making some halts within Indian territory entitled to concessional rate of duty : Tribunal

INGENUITY knows no bounds when it comes to Departmental officers interpreting an exemption notification.

The case goes thus - the appellant supplied Aviation Turbine Fuel (ATF) at concessional rate of duty to an Air India Aircraft operating through Sahar Airport . It is the allegation in show cause notice that the said ATF was supplied to flights of Air India for plying between Mumbai and Ahmedabad /Hyderabad/Goa/Calicut in India without a trip to foreign Airport on their voyage. After granting hearing, the adjudicating authority confirmed the demand and also imposed penalty and directed to pay the interest on the said amount .

See our columns Tomorrow for the judgements