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2020 (6) TMI 179 - HC - Income TaxSeeking extension of time to deposit the balance amount with the Income Tax Department - HELD THAT - Considering the grounds given by the petitioner for delay in depositing the amount and in the peculiar facts and circumstances, the delay in depositing the balance amount by the petitioner with the Income Tax Department is condoned subject to cost of ₹ 5,00,000/- to be deposited by the petitioner with the Missionaries of Charity, Jeevan Jyoti Home, Mathura Road, Jangpura B, New Delhi-110014 (Tel.011-24375483). The cost be deposited by the petitioner within one week and the receipt of the cost be deposited by the petitioner with the Registry within one week thereafter. The Registry shall list the case for directions in the event of non-deposit of cost within one week. Income Tax Department shall take all appropriate actions required to be taken within a period of four weeks with intimation to the petitioner. In view of the condonation of delay in depositing amount, the immunity granted to the petitioner in terms of paras 4 and 5 of the order dated 06th September, 2019 shall continue to operate.
Issues:
Extension of time to deposit balance amount with Income Tax Department. Analysis: The petitioner sought an extension of time to deposit the balance amount with the Income Tax Department as per the undertaking given to the Court. The petitioner had deposited the first installment on time but faced delays in depositing the second installment due to various reasons, including the COVID-19 pandemic. The Court, in an order dated 15th April, 2020, allowed the petitioner to deposit the balance amount by 31st May, 2020, without prejudice to their rights and contentions. The petitioner complied by depositing the outstanding amount on 29th May, 2020, fulfilling the requirements of the undertaking given in a previous order. The Court, considering the grounds for the delay provided by the petitioner and the circumstances, condoned the delay in depositing the balance amount. However, the Court imposed a cost of ?5,00,000/- on the petitioner to be deposited with a specified charity within a week, with the receipt to be submitted to the Registry thereafter. The case was scheduled for directions in case of non-compliance with the cost deposit requirement within the stipulated time. The petitioner's counsel requested the Income Tax Department to withdraw the attachment of properties and prosecution in light of the deposits made. The Court directed the Income Tax Department to take necessary actions within four weeks as per the order dated 6th September, 2019, with communication to the petitioner. The immunity granted to the petitioner in the previous order would continue to be in effect due to the condonation of the delay in depositing the amount. The application was disposed of based on the above terms, and the order was to be promptly uploaded on the Court's website.
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