Law:

Section:

Section 273A of the Income-tax Act, 1961 – Penalty – Reduction or waiver of – Assessment years 1969-70 to 1971-72 – Whether where an appeal has been preferred against order of penalty, provisions of section 273A can be invoked – Held, yes – Whether, therefore, merely because penalties imposed on assessee under section 273(b) was confirmed by AAC, it was not open to Commissioner to refuse to entertain application under section 273A because all that he has to satisfy in proceedings under section 273A was whether conditions specified in section 273A were fulfilled or not and, if they were fulfilled, to what extent relief against penalty imposed, either in form of waiver or reduction, could be given to assessee concerned – Held, yes FACTS For the assessment years 1969-70 to 1971-72, certain penalties were imposed on the assessee under section 273(b). The assessee filed an application under section 273A for waiver of said penalties contending that all the conditions prescribed by section 273A had been fulfilled in her case and, therefore, she should be given relief in respect of these penalties under section 273A. The Commissioner rejected the application on ground that the assessee had filed appeals to the AAC against the ITO's orders imposing the penalties for those three different assessment years and the AAC had dismissed the appeals and confirmed the penalties. On writ: HELD Nowhere in section 273A is there any provision prescribing that in the event of an appeal having been preferred against the order of penalty, the provisions of section 273A cannot be invoked. Where the legislature wants to so provide, it in terms says that in the case of an appeal having been preferred or an appeal being available, revision would not lie. For example under section 264, sub-section (4), which provides for revision of the orders at the instance of an assessee, the Commissioner shall not revise any order under section 264 where an appeal against the order lies to the AAC or to the Tribunal but has not been made and the time within which such appeal may be made has not expired or, in the case of an appeal to the Tribunal, the assessee has not waived his right of appeal, or…

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