Law:

Section:

Income-tax---Appeal---Nature of right of appeal---Law applicable---Effect of change in law---Provision prior to 1-4-1989 that C.I.T. (Appeals) could condone non-payment of admitted tax---Discretion to condone non­payment of admitted tax withdrawn w.e.f. 1-4-1989---Assessment completed on 30-3-1989 and appeal filed on 26-4-1989 admitted by CIT (Appeals) condoning non-payment of admitted tax---Appeal was valid--­Indian Income Tax Act, 1961, S.249. A right .of appeal is not merely a matter of procedure: It is a matter of substantive right. This right of appeal from the decision of an inferior Tribunal to a superior Tribunal becomes vested in a party when proceedings are first initiated in, and before a decision is given by the inferior Court. A pre-existing right of appeal .is not destroyed by an amendment if the amendment is not made retrospective by express words or necessary intendment, The fact that the pre-existing right of appeal continues to exist must, in its turn, necessarily imply that the old law which created that right of appeal must also exist to support the continuation of that right. As the old law continues to exist for the purpose of supporting the pre-existing right of appeal that old law must govern the exercise and enforcement of that right of appeal and there can then be no question of the amended provision preventing the exercise of, that right. A provision which is calculated to deprive an assessee of the unfettered right of appeal cannot be regarded as mere alteration in procedure. For the purposes of the accrual of the right of appeal the critical and relevant date is the date of initiation of the proceedings and not the decision itself. The position under section 249 of the Income-tax Act, 1961, before and after amendment with effect from April 1, 1989, is as follows: "249(4). No appeal under this Chapter shall be admitted unless at the time of filing of the appeal. ---(a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or (b) where no return has been filed by the assessee the assessee has paid on amount equal to the amount of advance tax payable by him: Prior to 1-4-1989…

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