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TMI Blog2019 (9) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... ight of grant of disability pension, as he was disabled officer and his original application was allowed only on 03.08.2017 and the order was passed by the Ministry of Defence on 17.11.2017 granting him disability pension w.e.f. 01.01.2006 and with quite promptitude he has submitted an application for refund of tax. As this Court has already condoned the delay, the respondent is directed to process the claim of the petitioner and to grant a refund for which he is lawfully entitled within a period of sixty days from the date of receipt of certified copy of this order. In the matter of grant of interest, the CBDT circular will not come in way of the petitioner, as the petitioner is not at fault in the matter. The respondent shall also pay the interest in respect of the entire amount right from 2007 08 to 2015 16, as the statute i.e. Income Tax Act, 1961 does not debar an assessee, keeping in view the peculiar facts and circumstances of the case, for grant of interest. - Writ Petition No.8858/2019 - - - Dated:- 29-8-2019 - S.C. Sharma And Shailendra Shukla JJ. For the Petitioner : Shri Ram Gilda, learned counsel For the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contained under Section 119 (2)(b) of the Income Tax Act, 1961, the delay cannot be condoned by the Chief Commissioner of Income Tax and the same has to be condoned by the Central Board of Direct Taxes. Learned counsel for the respondent has stated before this Court that the interest has not been paid in light of the CBDT Circular No.9/2015 dated 09.06.2015, as it is a belated claim made by the assessee. She has placed heavy reliance upon paras 3 and 6 of the said circular. Heard learned counsel for the parties at length and perused the record. The matter is being disposed of at the motion hearing stage itself with the consent of the parties. In the present case, the undisputed facts reveal that the petitioner, who is a decorated officer of the Indian Army, after fighting with the enemy through out his career, was forced to fight with his parent organization in the matter of grant of disability pension. Even he fought a battle with Union of India / Ministry of defence as he was being deprived of disability pension in spite of the fact that he suffered disability while on active duty, and finally, the Armed Forces Tribunal, Prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lass of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other income- tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information; (b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise 8 any income- tax authority, not being a Deputy Commissioner (Appeals) or Commissioner (Appeals)] to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law. (c) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .CsIT/ CsIT in case of returns claiming refund and supplementary claim of refund would be subject to the following further conditions: (i) The income of the assessee is not assessable in the hands of any other person under any of the provisions of the Act. (ii) No interest will be admissible on belated claim of refunds. (iii) The refund has arisen as a result of excess tax deducted/collected at source and/or excess advance tax payment and/or excess payment of self-assessment tax as per the provisions of the Act. Meaning thereby, there is a power with the Central Board of Direct Taxes to condone the delay. There appears to be no justification in forcing the petitioner to file an application before Central Board of Direct Taxes. Once the power is there and it was not the petitioner, who was at fault in the matter, this Court, in the peculiar facts and circumstances of the case, is of the considered opinion that the delay can be condoned by this Court also, and therefore, the delay in filing the application for refund of tax is hereby condoned. It is not a case where the assessee was sleeping over his right, it is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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