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2019 (9) TMI 1209 - MADRAS HIGH COURTApplication filed by the petitioner u/s 264 - filed beyond the time stipulated u/s 264 - HELD THAT:- Intimation u/s 143(1) raising the demand was issued on 20.10.2008 itself. According to the petitioner, they are not aware of such intimation. On the other hand, it is contended by the revenue that such intimation was readily available in the e-filing portal of the petitioner. No doubt, the petitioner has approached the first respondent and filed application u/s 264 to set right the dispute. The fact remains that such application was filed on 06.10.2015 with delay. The first respondent has specifically pointed out that the petitioner has not filed any application to condone the delay specifically indicating the reasons for such delay. It is also seen that the first respondent has chosen to reject the application only on the ground that it was filed belatedly. Therefore, this Court is of the view that ends of justice would be met if the matter is remitted back to the first respondent for reconsidering the matter afresh if the petitioner is in a position to satisfy the first respondent that the delay in filing such application under section 264 was neither willful or intentional. The order of the first respondent impugned in this writ petition is set aside and the application filed under section 264 is restored to file.
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