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M/s. Cosme Matias Menezes Pvt Ltd & M/s CMM Logistics Pvt Ltd Versus Commissioner of Income Tax

2015 (5) TMI 520 - BOMBAY HIGH COURT

Condonation of delay - Held that:- Delay in the present case is only of one day, we find that the approach of the Respondents in refusing to condone the delay is a pedantic which, if allowed to stand, would result in great hardship to the Petitioners for no fault of the Petitioners. The Petitioners have also produced the hard copy to show that in fact such return in Form - 1 were filed on 31.03.2008 which was admittedly the last date for filing such returns. This factual aspects have not been di .....

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tioner : Mr Valmiki Menezes & Ms Vidhati Shetye, Advs. For the Respondent : Ms Asha Desai, Adv. JUDGMENT (Per F. M. Reis,J. ) Heard Shri Valmiki Menezes, learned Counsel appearing for the Petitioners and Ms. Asha Desai, learned Counsel appearing for the Respondents. 2. Both the Petitions were taken up together as both the learned Counsel pointed out that the facts in both the Petitions were identical in respect of Assessment year 2006-2007. 3. The above Writ Petition, inter alia, prays for a .....

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the Respondent uploaded the return of Income on 01.04.2005 electronically. This return of Income was in fact the Petitioner's claim to refund of excess tax paid. However, as the filing of return of Income was one day later than the due date i.e. 31.03.2008 for assessment year 2006-07, the return of Income tax would not be examined resulting in refund not being granted. An application for condonation of delay was also filed on 06.04.2009 in filing the return of Income under Section 119(2) of .....

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ectronically transferred on 01.04.2008 for no fault of the Petitioner. Learned Counsel further pointed out that the Petitioners have made out a sufficient cause to condone the delay which has been erroneously refused by the Respondent. The learned Counsel has thereafter taken us through the impugned Order, and pointed out that the delay was on account of genuine hardship to the Petitioner as the Petitioner was unable to electronically transfer Form - 1 on 31.03.2008 due to some fault with the se .....

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d set aside. In support of his submissions, the learned Counsel has relied upon the Judgment reported in (2009) 311 ITR (Ker) in the case of Pala Marketing Cooperative Society Ltd. vs. Union of India and Others and the Judgment of this Court reported in CDJ 2010 BHC 2252 in the case of M/s. Bombay Mercantile Co-op Bank Ltd vs. The Central Board of Direct Taxes & Others. 6. On the other hand, Ms. Asha Desai, learned Counsel appearing for the Respondent, has relied upon the impugned Order chal .....

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be allowed unless it is made within the period specified hereunder namely : (a) …. (b) …. (c) where the claim is in respect of income which is assessable for any other assessment year, (one) year from the last day of such assessment year." (d) …. 8. Section 139 (4) of the said Act reads thus : "Section 139 (4) Any person who has not furnished a return within the time allowed to him under sub-section (1) or within the time allowed under a notice issued under sub se .....

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missioner (Appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law." 9. Reading the said provisions, we find that Section 139 and 239 of the said Act itself allows for filing of the returns and claim of refund within a period of one year from the end of the assessment year i.e. on .....

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