2018 (10) TMI 990 - HC - Income Tax

Extension of due date of filing of tax, Audit Report and Income-Tax Return - Held that - This petition can be disposed of at this stage with the direction to the respondent authorities to consider on or before 25.10.2018 the representation submitted by the petitioners on 20.09.2018 for extension of due date for filing return, by issuing a speaking order so that in the event the petitioners are aggrieved by the order that may be passed, they would have the liberty to approach this Court again.

Summary

Issues:
Extension of due date for filing tax, Audit Report, and Income-Tax Return.

Analysis:
The petitioners sought a direction to extend the due date for filing tax, Audit Report, and Income-Tax Return, arguing that the initial deadline of 30.09.2018 was insufficient due to the complexity of the processes involved, including obtaining information related to GSTR-9. They requested an extension until 31.12.2018. The respondents, represented by Mr. S.C. Keyal, pointed out that the deadline had already been extended to 31.10.2018 by the authorities under Section 119 of the Income Tax Act, 1961. They argued that this extension provided ample time for the assessees to submit their returns, and therefore, no further direction was necessary.

Ms. M.L. Gope, counsel for the petitioners, countered that even the extended deadline of 31.10.2018 would be burdensome and insufficient for the reasons previously stated. She informed the court that the petitioners had already submitted a representation on 20.09.2018 to the authorities. Ms. Gope proposed that if the court directed the respondents to consider the representation by 25.10.2018, the petitioners would be content for the time being. This way, if the authorities accepted the representation and extended the deadline, it would resolve the issue. However, if the authorities rejected the representation, the petitioners would reserve the right to approach the court again for an extension of time.

After hearing arguments from both sides, the court decided to dispose of the petition by directing the respondent authorities to review the petitioners' representation submitted on 20.09.2018 by 25.10.2018. The court instructed the authorities to issue a speaking order on the matter. This approach allowed the petitioners the option to challenge the decision if they were dissatisfied with the outcome. The court's decision provided a balanced resolution to the issue raised in the petition, ensuring that the petitioners' concerns were addressed while also respecting the authority of the respondent authorities in determining the deadline extensions.

Therefore, the High Court of Gauhati, through the judgment delivered by Mr. Justice N. Kotiswar Singh, disposed of the writ petition with the aforementioned observations and directions, providing a clear path for the petitioners to seek further relief if needed while also acknowledging the actions taken by the respondent authorities in extending the deadline initially.