Law: Income Tax Act, 1922

Section: 3(c)

Law: Finance Act, 1976

Section: FifthSched

Income-tax Act (XI of 1922)----S. 3(c) read with Finance Act (XLVII of 1976), Fifth Sched and Central Board of Revenue Circular No. 63(221)-IT-IV/76 dated 14th July, 1976, para. 20-Undisclosed income-Assessee under obligations to withdraw appeal in case of declaration of undisclosed income pending in appeal before Appellate Assistant Commissioner- Appellate proceed­ings however not rendered void in law in case of appeal being not with­drawn by assessee nor non-compliance of requirements of Declaration by assessee leads to dismissal of appeal. Para. 20 of Circular clearly places an obligation on the assessee to withdraw his appeal but this provision cannot also on facts render the appellate proceedings void in law, if not withdrawn by the assessee. What consequences were to follow if the assessee did not comply with this requirement is not Tribunal concern But the Tribunal does not entertain any doubt that the non-compliance oil this requirement could not in law lead to the dismissal of the appeal on this score. The right to file and pursue an appeal is a substantive right and it could not in any manner be adversely affected save by specific legal provisions enacted by the competent Legislature. The Appellate Assistant Commissioner was under no legal obliga­tion to drop the appeal proceedings or dismiss the appeal as being barred by law, or as having become void in law consequent in the assessee's filing a declaration under section 3(c) of the Income-tax Act. It was for the Legistature, if it so desired to amend the relevant provisions of law. But in the absence of any such amendment being made, the Tribunal does not feel hesitant to hold that the order of the Appellate Assistant Commissioner is well within his jurisdiction and that the assessee's right to pursue the appeal, which was pending before the Appellate -Assistant Commissioner at the time of making the declaration, did not cease to exist or became cloudy by virture of para. 20 of the aforesaid Circular. The instructions or order issued by the Central: Board of Revenue are binding on all officers and persons employed in the execution of Income-tax Act by virtue of the provisions of section 5(8) of the…

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