9911796707
TMI Blog2023 (12) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Act, 1961 ("Act", for short) rejecting the application of the petitioner for condonation of delay of one day in filing the income tax return for the assessment year 2021-22. 2. The order impugned, Ext. P7, would read as under: "The assessee M/s. Best Ready Mix Concreted has filed a petition on 03.06.2022 to condone the delay in filing of return of income for AY- 2021-22. As per the instructions of CBDT CIRCULAR 9/2015 [F. NO. 312/22/2015-OT], DATED 9-6-2015, on CONDONATION OF DELAY IN FILING REFUND CLAIM AND CLAIM OF CARRY FORWARD LOSSES UNDER SECTION 119(2)(b) the powers of acceptance/rejection of the application in case of such claims will be subject to Following conditions: I. At the time of considering the case under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Income Tax, in W.A. No. 1420/2023 dated 26.9.2023. 4. On the other hand, Sri. P.G. Jayasankar, learned Standing Counsel for the Department, submits that the Principal Chief Commissioner has not considered the merits of the claim, but since the assessee did not produce or furnish substantiating evidences with regard to the claims made in the application, the Principal Commissioner of Income Tax rejected the application of the petitioner. 5. Section 119(2)(b) of the Act would read as under: "119. Instructions to subordinate authorities - (1) The Board may, from time to time, issue such orders, instructions and directions to other income-tax authorities as it may deem fit for the proper administration of this Act, and such au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Principal Chief Commissioner/the Principal Commissioner of Income Tax to consider the merits of the refund claim while exercising the delegated power under Section 119(2)(b) of the Act, which would amount to circumvent the provisions of the Act. It has been further held that the Principal Chief Commissioner or the Principal Commissioner of Income Tax has no power to consider the merits of the refund application and what is required to be considered is the merits of the application for condonation of delay only. 7. Considering the provisions of Section 119(2)(b) of the Act and the Circular dated 9.6.2015 aforesaid, the order impugned herein, Ext. P7, is unsustainable and the same is hereby set aside. The writ petition stands allowed. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
