TMI Blog2019 (6) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with law as expeditiously as possible and in any event within four weeks from 01.07.2019 i.e, on or before 29.07.2019, - W.P.No.16681 of 2019 - - - Dated:- 17-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.M.P.Senthil Kumar For the Respondents : Ms.Hema Muralikrishnan ORDER Mr.M.P.Senthil Kumar, learned counsel on record for writ petitioner is before this Court. Ms.Hema Muralikrishnan, learned senior Standing Counsel (Income Tax) accepts notice on behalf of sole respondent. 2. This writ petition is listed in the motion list under the caption 'FOR ADMISSION' today. However, with consent of learned counsel on both sides, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty). Even petition for condonation of delay came to be dismissed vide proceedings of the respondent before this Court being proceedings No.65 dated 07.03.2019 bearing reference CIT/IT/CHE/123/2018-19 (hereinafter 'impugned order' for brevity, clarity and convenience) 6. Adverting to the impugned order, learned counsel for writ petitioner submitted that reason for delay given by the writ petitioner has been admitted by the respondent, but Authority, on a reading of Section 245 R(2) of IT Act, had rejected the prayer for condonation of delay. In this regard, learned counsel for writ petitioner submitted that dates and events are of importance and drew the attention of this Court to list of dates filed before this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndoning of Delay in filing return 8 07.03.2019 Impugned order of Respondent rejecting the petition seeking condonation of delay in filing There is no disputation regarding the aforesaid chronicle. 7. Adverting to Wavefield Inseis ASA case, referred to in the impugned order, being a case law reported in [2012] 248 CTR 27 , it was submitted that subsequent to Wavefield, which was rendered by ARA (date of order is 02.02.2012), Hon'ble Supreme Court vide judgment in Sin Oceanic Shipping ASA, Norway vs. AAR reported in (2014) 259 CTR 15(SC) had laid down that Section 245R read with Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and only) towards costs to Blue Cross of India, No.72, Velachery Road, Guindy, Chennai - 32 within two weeks from today i.e., on or before 01.07.2019; b) On aforesaid costs being paid and condition being complied, post 01.07.2019, the delay shall stand condoned and the respondent shall take up the returns filed by the writ petitioner on 06.03.2017 being returns for Assessment Year 2014- 15 and carry the same to its logical end in accordance with law as expeditiously as possible and in any event within four weeks from 01.07.2019 i.e, on or before 29.07.2019; c) If the aforesaid condition is not complied with or in other words, if costs is not paid within the aforementioned time frame, this order will work it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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