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TMI Blog2013 (5) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... n for regularisation of such return in terms of Section 119(2)(b) of the Act. His main plank was that he is a retired labourer and was totally ignorant about the income tax laws and other technical requirements. On the basis of such return, he had claimed a refund of Rs.33,949/-. In his application dated June 10, 2003 for above purpose, he stated that his normal salary was below the taxable limit and no income tax return, therefore, was filed. Under the Voluntary Retirement Scheme, however, he received a compensation of Rs.1,30,000/- during the financial year under consideration and the tax of Rs.33,949/- was deducted at source by the employer company. For the purpose of getting his refund, he had filed the return. The same was, however, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emise, the Tribunal passed the following order : "4. We have heard the rival submissions and perused the material on record. From the order dated 22.1.2009 passed u/s.119(2)(b), we find that the application of the assessee was rejected for the reason that the return was filed almost 3 years from the due date. The assessee's submission is that the delay was not of 3 years but of 1 year and 3 months. It was further the submission of the Ld.A.R. that the delay be directed to be condoned in view of the fact that the assessee is a retired labourer who is ignorant about the income tax laws. The Ld.D.R. has not brought any contrary facts to contradict the submissions of the Ld.A.R. 5. We find that the assessee is a retired labourer. Considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the order on application for rectification, the Tribunal did not come to any different conclusion. In other words, without holding that the appeal was maintainable, the order under challenge could not have been interfered with. 8. This petition, however, involves peculiar facts. The respondent-assessee, who was a labourer and retired more than 10 years back, did not have any taxable income under normal circumstances. He had perhaps in his entire life never filed any return of income. As a part of golden hand shake, he received a lump sum amount of Rs.1,30,000/-. The employer deducted a hefty tax at source of Rs.33,949/-. It appears that he was entitled to refund of such tax deducted at source. Under such circumstances, he filed his ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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