The Tax Publishers2021 TaxPub(DT) 0556 (Karn-HC)

INCOME TAX ACT, 1961

Section 260A

Where Single Judge was right in setting aside the said order and remanding the matter and while remanding the matter, the same ought to have been remanded to Revenue, therefore, with the said modification of order, the appeal stands disposed of and since a time frame of three months from the date of receipt of the certified copy of order was granted by Single Judge to complete the reconsideration of the application filed by assessee, the said time is extended by three months.

Appeal (High Court) - Condonation of delay in filing returns - Revenue rejected the application filed under section 119(2)(b) -

Assessee sought quashing of order passed by CIT wherein he refused to condone the delay and rejected the application filed under section 119(2)(b). Consequently, the delay in filing the return of income for the relevant assessment year 2018-19 was not taken into consideration for being processed. Single Judge along with other similar matters, has referred to the decision of High Court, passed in Fibrefill Engineers v. CIT (2017) 177 TTJ 556 (Del-Trib) : 2016 TaxPub(DT) 2016 (Del-Trib), wherein it was held that on the aspect of delay, genuine hardship would have to be considered before condoning the delay and discretion has to be exercised in genuine cases of hardship and accordingly, exercising his discretion, Single Judge held that application seeking condonation of delay in filing the returns had to be reconsidered. Held: On perusal of order of Single Judge as well as order of Revenue in the writ petition passed under section 119(2)(b), it was found that Single Judge was right in setting aside the said order and remanding the matter. While remanding the matter, the same ought to have been remanded to revenue. Therefore, with the said modification of order, the appeal stands disposed of. Since a time frame of three months from the date of receipt of the certified copy of order was granted by Single Judge to complete the reconsideration of the application filed by assessee seeking condonation of delay in filing the returns, the said time is extended by three months.

Relied:Fiberfill Engineers v. Astt. CIT (2017) 177 TTJ 556 (Del-Trib) : 2016 TaxPub(DT) 2016 (Del-Trib)

REFERRED :

FAVOUR : Directions issued.

A.Y. : 2018-19


INCOME TAX ACT, 1961

Section 260A

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