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TMI Blog2019 (9) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... '). (b) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the Order of the Commissioner of Income-tax passed under section 264 of the Act Dt: 21.07.2006 in LRP No. 12/264/CIT-I/05-06 (Annexure-'B1'): (c) Issue a Writ of Mandamus or a direction in the nature of Writ of Mandamus to enter the application under section 119 (2) (b) of the Act and condone the delay of two days in making the investment in a specified bond under the provisions of Section 54 EC of the Act. (d) Issue a Writ of Mandamus or a direction in the nature of Writ of Mandamus for Central Board of Direct Taxes- First Respondent for giving instructions to the Assessing Authority- Second Respondent to rectify the assessment made by appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in making any investment in specified bonds as per the provisions of Section 54(EC). 4. When things stood thus, petitioner accepted the decision of the Commissioner dated 21.07.2006. After more than 5 years from the date of Commissioner's order dated 21.07.2006, petitioner submitted an application to the CBDT on 24.05.2011 while invoking Sub-clause (b) of Sub-section (2) of Section 119 of Income Tax Act seeking for condonation of delay and for appropriate direction to the authorities who are under CBDT. During pendency of the petitioner's application before CBDT, authority by its order dated 24.05.2011 invoking Section 119 of the Income Tax Act issued a circular dated 09.06.2015 (Ann.'D'). Pursuant to the factual aspect of the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r's claim - application is dated 24.05.2011. Therefore, whatever existed as on 24.05.2011 is required to be taken into consideration. Therefore, circular dated 09.06.2015 which has been referred by the CBDT has no application. 7. In support of the petitioner's claim, learned counsel relied on 3 decisions: (1) C.A.6850/2018 disposed of on 20.07.2018 - PRINCIPAL COMMISSIONER OF INCOME TAX 5 & ORS vs M/S LG ELECTRONICS INDIA PVT. LTD. on the issue of circular. That the administrative circular will not operate as a fetter on the Commissioner since it is a quasi judicial authority. (2) DR. (SMT.) SUJATHA RAMESH vs CENTRAL BOARD OF DIRECT TAXES AND ANOTHER in W.P.No.54672/15 (IT) dated 24.10.2017 wherein, delay has been condoned. (3) Simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Dr.Sudha K M supra, matter relates to refund of TDS amount. Thus, the cited decisions has no application to the petitioner's case. 11. Heard the learned counsel for the parties. 12. Crux of the matter in the present petition is, "Whether communication dated 13.12.2017 (Annexure 'F') is in terms of Section 119(2)(b) read with Circular dated 09.06.2015 or not?" 13. The petitioner's application before CBDT could be entertained only in terms of Circular dated 09.06.2015. Paras 3 and 8 reads as under: "3. No condonation application for claim of refund/loss shall be entertained beyond six years from the end of the assessment year for which such application/claim is made. This limit of six years shall be applicable to all aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s slept over the matter from 21.07.2006 to 24.05.2011 for which petitioner has not appraised this Court by adducing any documentary evidence so as to examine whether delay could be condoned or not. Even for condoning the delay, para.8 of the circular would be a hurdle which is not questioned by the petitioner. The cited decisions has no assistance to the petitioner having regard to the factual aspect of the present matter. Petitioner has not explained the inordinate delay and laches from 21.07.2006 to 24.05.2011. The cited decision in the case of Dr.Sujatha supra was within the time limit in terms of circular dated 09.06.2015. As regards Dr.Sudha's case is concerned, matter relates to refund of TDS. In view of these facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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