9911796707
TMI Blog2019 (9) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;s contention is that he suffered a war disability, and finally, an order was passed by the Armed Forces Tribunal, Principal Bench, New Delhi on 03.08.2017 holding that the petitioner is entitled for disability pension. The Director General, Personal Service, Ministry of Defence has finally passed an order on 17.11.2017 granting disability pension to the petitioner w.e.f. 01.01.2006 and the aforesaid facts are not disputed. The petitioner submitted an application for refund of tax keeping in view the order passed by the Armed Forces Tribunal, Principal Bench, New Delhi dated 03.08.2017 and subsequent order passed by the Ministry of Defence holding him entitled for disability pension w.e.f. 01.01.2006 with a prayer to refund the tax, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular 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 disab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with the discretion of the 2 Deputy Commissioner (Appeals)] 3 or the Commissioner (Appeals)] in the exercise of his appellate functions. (2) Without prejudice to the generality of the foregoing power,- (a) the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and efficient management of the work of assessment and collection of revenue, issue, from time to time whether by way of relaxation of any of the provisions of sections 5 139], 143, 144, 147, 148, 154, 155, 6 subsection (1A) of section 201, sections 210, 211, 7 234A, 234B], 234C], 271 and 273 or otherwise, gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ject to the following conditions, namely:- (i) the default in complying with such requirement was due to circumstances beyond the control of the assessee; and (ii) the assessee has complied with such requirement before the completion of assessment in relation to the previous year in which such deduction is claimed: Provided that the Central Government shall cause every order issued under this clause to be laid before each House of Parliament.]" It is true that the Commissioner of Income Tax is empowered to condone a delay up to six years and beyond that, the Central Board of Direct Taxes is empowered to condone the delay and in those circumstances, the application submitted by the petitioner for refund of tax for the assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nemy Infiltration and Attacks and even while putting their life to the greatest risk, are keeping all Citizens safe and Secure and making Our life free from all such Dangers, where they don't think of "Technicalities" while Fighting with Enemies at the Front, as to whether pulling the Trigger of their Gun would invite a "Court of inquiry" and from this practicalperspective this Court wants to express its concern for not putting too much of technicalities in such matters by those who are invested with Administrative Powers to deal and decide the affairs of the Personnel of Indian Armed Forces. The Court records and reiterates its absolute commitment to adherence of Rule of Law in its strictest terms, without carving out any exception t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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