2016 (12) TMI 1724 - HC - Income Tax

Orders passed without allowing the petitioner an opportunity to file its return - no notice under Section 142(1)(i)- Held that - At this juncture, we deem it appropriate that the petitioner may be given one last opportunity to file its return for the assessment year 2004-05. We, therefore, grant the petitioner ten days time from the date of issuance of the certified copy of the order to file its return for the assessment year 2004-05. In case, they do so, the assessing authority may proceed to consider the same in accordance with law.

Summary

Issues:
- Petitioner seeking permission to file return for assessment year 2004-05
- Allegation of orders passed without opportunity to file return or notice under Section 142(1)(i)
- Tribunal and assessing authority involvement in the case
- Granting petitioner ten days to file return

Analysis:
The judgment delivered by the High Court addressed the issue raised by the petitioner regarding the assessment year 2004-05. The petitioner sought permission to file its return for the mentioned year. It was noted that a notice was issued to the petitioner on 18.11.2011, requesting a copy of the return for the said assessment year. The petitioner alleged that orders were passed without granting an opportunity to file the return and without issuing a notice under Section 142(1)(i). However, the court observed that the notice dated 18.11.2011 provided an opportunity to file the return, indicating that the petitioner had been given a chance to comply.

The case had progressed through various stages up to the tribunal, culminating in the assessing authority issuing the impugned order on 7.12.2016 following re-assessment proceedings. Despite the petitioner's grievance, the court deemed it appropriate to grant one final opportunity for the petitioner to file its return for the assessment year 2004-05. The judgment specified that the petitioner would have ten days from the date of receiving the certified copy of the order to submit the return. If the petitioner complied within the stipulated timeframe, the assessing authority was directed to consider the filed return in accordance with the law.

In conclusion, the High Court disposed of the writ petition by granting the petitioner the specified time to file the return, ensuring that the assessing authority would review the submission appropriately. The judgment aimed to address the petitioner's concerns regarding the alleged lack of opportunity to file the return and provided a fair chance for compliance within the set timeframe.