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2019 (12) TMI 701 - HC - Income TaxDifficult for the persons residing in the Jammu and Kashmir to file income tax returns u/s 139(1) - HELD THAT - There was no appearance for the petitioner, when the matter was listed on 8th November 2019 as well. The matter was directed to be listed today. There is no appearance on behalf of the petitioner even today. From the facts noted by us on 4th November 2019, it would appear that the grievance made by the petitioner stands redressed by the respondents. In view thereof, this writ petition is rendered infructuous and is disposed of as such.
Issues:
Extension of due date for filing income tax returns in Jammu and Kashmir due to internet facility disruptions. Analysis: The petitioner filed a writ petition seeking directions to extend the due date for filing income tax returns for the assessment year 2019-20 in Jammu and Kashmir. The petitioner highlighted the difficulties faced by residents due to the interruption of broadband facilities, making it challenging to file returns online as required by law. The directions sought included extending the due date to 31.03.2020 or until internet facilities were fully restored. The petitioner also requested to prohibit the collection of fees and penalties for late filing from residents of Jammu and Kashmir. The Income Tax Officer presented a notification issued by the Government of India extending the due date to 30th November 2019 for all income tax assessees in Jammu and Kashmir and Ladakh. This notification addressed the concerns raised by the petitioner, rendering the petition moot. The Court noted that the grievances expressed by the petitioner had been met by the government's notification extending the due date for filing income tax returns. As the petitioner did not appear before the Court on multiple occasions, the matter was deemed resolved, and the petition was disposed of as infructuous. The government's action in extending the due date aligned with the relief sought by the petitioner, indicating that the issue had been effectively addressed through official channels.
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