2019 (1) TMI 1070 - HC - Income Tax

Direction to the respondent to grant six months time for furnishing the documents relating to assessment year - Held that - The reasons stated in the letter dated 06.12.2018, the petitioner is directed to furnish the reply along with necessary documents in respect of the assessment year 2016-2017 before the respondent/AO on or before 15.02.2019. If no reply along with necessary documents are filed within the time stipulated herein, it is open to the AO to proceed with the assessment in accordance with law. It is made clear that no further time will be granted to the petitioner in any event.

Summary

Issues:
1. Petitioner seeking direction for six months time to furnish documents for assessment year 2016-2017.

Analysis:
The petitioner in this case sought a direction from the court to the respondent to grant them six months' time to furnish the necessary documents related to the assessment year 2016-2017. The Assessing Officer had initially requested these documents through a notice dated 03.12.2018. In response, the petitioner had asked for three months' time in a letter dated 06.12.2018, citing reasons such as their bank relocating their business place and the Commercial Tax Department not providing certain documents yet. The petitioner also mentioned collecting documents from the Establishment involved in the transactions, hence the request for three months. However, the respondent argued that the petitioner had only requested three months in their letter, and there was no justification for seeking six months through the writ petition.

The court, after hearing both sides and considering the facts and circumstances, directed the petitioner to furnish the reply along with the necessary documents for the assessment year 2016-2017 to the Assessing Officer by 15.02.2019. The court made it clear that if the petitioner failed to comply within the specified time, the Assessing Officer could proceed with the assessment as per the law. Furthermore, the court explicitly stated that no further extension of time would be granted to the petitioner under any circumstances. With these directions and observations, the writ petition was disposed of, with no costs imposed, and the connected miscellaneous petition was closed.