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TMI Blog2017 (9) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... rant. The petitioner in the writ petition has placed reliance on such exceptions carved out by even the Board's circular. In the circumstances, we direct that the application seeking condonation of delay, be considered in accordance with law and particularly in the light of the Board's circular/clarification which we have referred above. The application be considered in accordance with law on its own merits as expeditiously as possible and within a period of six weeks from the date of receipt of a copy of this order. - Writ Petition No. 8066 of 2017 - - - Dated:- 29-8-2017 - S. C. Dharmadhikari And Smt. Vibha Kankanwadi, JJ. Mr. Rohan Deshpande for the Petitioner Mr. S.V. Walve for the Respondents ORDER P. C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the matter is being looked into at the highest level. The Departmental Seniors/Superiors are yet to instruct him with regard to the stand of the Department/respondents and hence he be granted an adjournment. 6. In the light of the earlier order and the pendency of this petition for a considerable period of time, we refuse the adjournment. 7. The petitioner's application seeks condonation of delay in making payment of the first instalment under the Income Declaration Scheme of 2016 (for short, IDS ). 8. The petitioner relied upon the statement of facts in this petition to urge that the same are more or less admitted. 9. However, whether the application under Section 119(2) of the Income Tax Act, 1961 (for short, the I.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t some of the declarants under the IDS Scheme faced technical difficulties in depositing the first instalment at the banks, vide Instruction No.2/2017 dated 16.01.2017 in F.No.142/8/2016TPL (Part), Board has already issued directions to the jurisdictional Principal Commissioners/Commissioners to accept the payment of tax etc., payable under IDS in cases where remittance had been made through cheque, RTGS, electronic transfer etc. on or before 30th November, 2016, but the same was credited by banks after 30th November, 2016 but before 5th December, 2016. Further, to mitigate difficulties being faced by the declarants regarding getting due credit for payments which were made within the prescribed timeframe, guidelines for effecting correction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued by the Pr.CIT/CIT to that effect by midOctober, 2016. Thus, the defaulting declarants who want condonation of delay on the grounds mentioned above had sufficient time at their disposal to suitably organize their affairs so as to ensure timely payment of first instalment without the need to wait till the last minute. It is also relevant to point out here that provisions of the Scheme were well publicised by the Government through various steps such as media campaigns in visual, print social media, organized meetings, awareness programmes etc. whereby the declarants were also suitably informed of the legal consequences arising from noncompliance of payment schedule. Hence, any delay by the declarants on grounds mentioned above is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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