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Showing posts from May, 2013
Kunal Surana vs. ITO (ITAT Mumbai) Requirements of a valid affidavit in support of delay condonation application set out
The assessee filed an appeal before the CIT(A) which was delayed by 4 months. The delay was explained to have been caused by the fact that the assistant of the Authorized Representative kept the papers in a drawer and overlooked them till a penalty notice was received. The CIT(A) declined to condone the delay and dismissed the appeal. The assessee filed an appeal before the Tribunal and also filed an affidavit of the Authorized Representative in support of the application for condonation of delay. HELD by the Tribunal dismissing the application and the appeal:
The affidavit produced by the AR is not a valid affidavit because 1.there is no verification appended on it and 2.there is no mention as to which of the paras are true to the knowledge of the deponent and 3.which of the paras of the affidavit are true to his belief. 4.The affidavit is also not a duly sworn affidav…

Service Tax Voluntary Compliance Encouragement Rules, 2013

Background : The Finance Act, 2013 has provided “Amnesty Scheme for Non Filers and Stop Filers”.

Purpose of this scheme :-To encourage voluntary compliance and broaden the taxbase.

 Section 94 to 104 of Chapter VI of Finance Act, 2013 provides legal backing to this Amnesty Scheme.

Chapter VI of Finance Act, 2013

1. Section 94 Short title
2. Section 95 Definitions
3. Section 96 Person who may make declaration of tax dues
4. Section 97 Procedure for making declaration and payment of tax dues
5. Section 98 Immunity from penalty, interest and other proceeding.
6. Section 99 No refund of amount paid under the Scheme
7. Section 100 Tax dues declared but not paid
8. Section 101 Failure to make true declaration
9. Section 102 Power to remove difficulties
10. Section 103 Power to remove difficulties
11. Section 104 Power to make rules

Notification no. 10/2013; dated 13.05.2013
 The above notification brings into action the proposed Amnesty Scheme.  This scheme will now be called as “ Voluntar…