9911796707
TMI Blog2015 (10) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... round that return for the assessment years 1996-97 and 1997-98 were filed belatedly and Ext.P16 order, declining to condone delay in filing the returns. By the judgment under appeal, relying on the judgment of this Court in Pala Marketing Co-op. Society Ltd. v. Union of India and Others [2008 (1) KLJ 561], the learned Single Judge condoned the delay in applying for refund and remitted the case to the 3rd appellant to reconsider the application for refund afresh and pass orders thereon. It is this judgment which is impugned before us. 2. We heard the learned counsel for the appellants and the learned counsel appearing for the respondent. 3. Admittedly, returns for the assessment years 1996-97 and 1997-98 were filed belatedly on 30.06.1998 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied by or under this Act for making such application or claim and deal with the same on merits in accordance with law. As is evident from this Section, the purpose of conferring such authority is for "avoiding genuine hardship". 5. Section 119(2)(b) reads thus: "119(2)(b): the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorize any income tax authority, not being a Commissioner (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 accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are inclined to agree with the learned Single Judge on the unsustainability of Exts.P13 and P16 orders, according to us, the proper consequential order to be passed is to direct reconsideration of Exts.P14 and P15 with a direction to pass fresh orders in the matter. 9. Therefore, we set aside the judgment of the learned Single Judge to the extent the delay is condoned and dispose of the writ appeal quashing Exts.P13 and P16 orders and directing the competent authority among the appellants to reconsider Exts.P14 and P15 and pass orders thereon in the light of Section 119(2)(b) of the Income Tax Act. This shall be done at any rate within 2 months from the date of receipt of a copy of this judgment. Writ appeal is disposed of as above. X X X X Extracts X X X X X X X X Extracts X X X X
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