2023 (3) TMI 1161 - HC - Income Tax

Delay depositing dues under Income Declaration Scheme, 2016 - seeking condonation of delay in paying the balance amount together with interest - HELD THAT - This Court directs the first respondent to pass final orders on merits and in accordance with law on the petitioner's representation dated 17.10.2022, seeking to condone the delay in paying the balance amount together with interest under the Income Declaration Scheme, 2016 within a period of twelve weeks from the date of receipt of a copy of this order.Writ Petition is disposed of.

Summary

Issues:
1. Application under the Income Declaration Scheme, 2016
2. Delay in paying the balance amount under the scheme
3. Representation seeking condonation of delay
4. Request for early disposal of the representation
5. Court's directive for final orders within a specified time frame

Analysis:

1. The petitioner applied under the Income Declaration Scheme, 2016, but did not pay the entire dues as required. However, the petitioner paid a significant portion, amounting to 94% of the dues. The petitioner submitted a representation on 17.10.2022 to the respondent, requesting to condone the delay in paying the remaining balance along with interest.

2. The court considered the petitioner's request for early disposal of the representation. The counsel for the petitioner argued for the petitioner's case, highlighting the substantial payment made by the petitioner. On the other hand, the respondents were represented by the Standing Counsel and Junior Standing Counsel.

3. The court acknowledged that no prejudice would be caused to the respondents by considering the petitioner's representation dated 17.10.2022 on its merits and in accordance with the law. Therefore, the court directed the first respondent to make final orders based on the representation seeking to condone the delay in payment under the Income Declaration Scheme, 2016.

4. In light of the above considerations, the court issued a directive to the first respondent to pass final orders within a specific timeframe of twelve weeks from the date of receiving a copy of the court's order. This directive aimed to ensure a prompt resolution of the petitioner's request for condonation of the delay in paying the balance amount along with interest.

5. Subsequently, the court disposed of the Writ Petition with the directions provided, emphasizing that no costs were to be incurred. The connected Writ Miscellaneous Petition was also closed as a result of the court's decision, bringing the matter to a conclusion based on the directives issued in the judgment.