circumstances can the closure of
an undertaking be regarded as due to unavoidable
circumstances beyond the control of the employer. It
cannot, therefore, be regarded ... deemed to have been closed down on
account of unavoidable circumstances beyond the control of
the employer within the meaning of the proviso.
This provision
show that he was satisfied that the delay was caused due to
unavoidable circumstances.
Questions for consideration
4. Feeling aggrieved the appellant has filed this ... that he was satisfied
that the delay had been caused due to unavoidable circumstances?
The relevant legal provisions
5. A reference to the relevant provisions
those payments could be said to have been made in exceptional or unavoidable circumstances. The Appellate Assistant Commissioner, therefore, applied the provisions of rule ... shown thta the payments had to be made in exceptional or unavoidable circumstances. The Tribunal observed tha merely because the assessee took a truck
that goods have been lost or
destroyed by natural causes or by unavoidable
accident or are claimed by the manufacture as
unfit for consumption ... assessee, as these were due to neither
natural causes, nor unavoidable accident. Thus, the prayer
for remission was declined. The assessee filed the appeal
before
Industrial Disputes Act (14 of 1947), s. 25FFF(1) and
proviso--Unavoidable circumstances beyond the control of the
employer'---Scope of.
HEADNOTE:
The appellant ... ground that the closure was on account of
unavoidable circumstances beyond the control of the
employer.
On the question whether the appellant had declared
retrenched:
Provided that where the undertaking is closed down
on account of unavoidable circumstances beyond the
control of the employer, the compensation to be paid ... shall not be deemed to be closed down on
account of unavoidable circumstances beyond
the control of the employer within the meaning
of the proviso
made by the assessee to keep harmonious relationship with the supplier under unavoidable circumstances.
11. It was held by the Commissioner of Income-tax that ... said circumstances were :
(i) due to exceptional circumstances, or
(ii) due to unavoidable circumstances, or
(iii) because payment in the manner aforesaid was not practicable
retrenched :
Provided that where the undertaking is closed down on account of unavoidable circumstances beyond the control of the employer, the compensation to be paid ... shall not be deemed to be closed down on account of unavoidable circumstances beyond the control of the employer within the meaning of the proviso
returns and also the delay in payment of taxes was due to unavoidable circumstances including the grave trauma because of the death ... return of income could not be filed by the assessee due to unavoidable circumstance; and such return of income was filed voluntarily by the legal
explanation whatsoever from the assessee as to the existence of unavoidable and exceptional circumstances justifying payment in cash over Rs. 2,500. The assessee, thereafter ... beyond the amount prescribed unless the assessee demonstrated the "exceptional and unavoidable circumstances" referred to in Rule 6DD(j) of the Rules. According
