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Issues involved: Condonation of delay under Section 119(2)(b) of the Income Tax Act, 1961 for filing the return for the assessment year 1988-89.
Summary: The writ petition challenged the decision of the Central Board of Direct Taxes rejecting the petitioner's application seeking condonation of delay under Section 119(2)(b) of the Income Tax Act, 1961 for filing the return for the assessment year 1988-89. The rejection was communicated through a letter from the Chief Commissioner of Income Tax dated 27.08.1992. The petitioner had claimed a refund of excess TDS deducted and paid as an agent of a non-resident company. The High Court noted that the rejection of the application was done summarily without any reasons being recorded, and the communication lacked a speaking order. As a result, the Court set aside the rejection order and directed that the petitioner's application under Section 119(2)(b) of the said Act be revived before the Central Board of Direct Taxes. The Board was instructed to decide the application afresh after providing an opportunity of hearing to the petitioner. It was emphasized that the application should be disposed of by a speaking order. Given the age of the matter, the Court urged the Board to expedite the disposal of the application, preferably within 8 weeks. Ultimately, the writ petition was allowed with no order as to costs, and a copy of the order was to be communicated to the Central Board of Direct Taxes for further action.
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