TMI Blog2009 (8) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the specified time contemplated U/s 184 (7) – ITAT upheld the order of AO – Held that It will be appreciated that, even if an application is filed before the Income-tax Officer which prima facie appears to be out of time, the Income-tax Officer cannot straightaway reject it or refuse to entertain it. He will have to give an opportunity to the assessee to show cause as to how it can be enterta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plaining the delay in furnishing the declaration within the specified time contemplated U/s 184 (7)." 2. Briefly stated the facts giving rise to the present reference are as follows:- The reference relates to the assessment year 1992-93. The applicant is a partnership firm. For the assessment year in question it did not file its return of income within the specified period whereupon notice un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. The appeal preferred by the applicant before the Commissioner of Income Tax as also the Income Tax Appellate Tribunal in so far as is question of continuation of registration was rejected. 3. We have heard Sri Krishna Agrawal, learned counsel for the applicant and Sri A.N. Mahajan, learned Standing Counsel appearing on behalf of the Revenue. 4. Sri Krishna Agarwal, learned counsel submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpression that there is delay may itself be shown to be wrong. If the assessee satisfies the Income-tax Officer that there was sufficient cause, then the application has to be entertained by the Income-tax Officer. In other words, the defect that the application was beyond time stands remedied and the application is in order. On the other hand, if delay is not condoned, the Officer rejects the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived. The Apex Court in the case of Ashoka Engineering Co. (Supra) had also held that even a declaration which has been filed beyond time is to be treated to be not in order and the assessee is entitled for an opportunity to explain the circumstances under which the declaration was not filed within time. 6. In view of the settled legal position, we are of the opinion that the applicant is enti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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