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TMI Blog2023 (1) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... n condoned and, hence, the assessee s plea for refund was not examined by the authorities below. As a matter of fact, CIT(A), in his order, has not even bothered to mention the date of filing of the return, revision thereof and the quantum of delay which he has found to be fatal. In our considered opinion, on the facts and circumstances, the authorities below have not properly applied their mind. In our considered opinion, on the facts and circumstances of the case and in the interest of justice, 8/9 months delay in filing the return cannot be said to be fatal to the claim of the refund by the assessee. Hence, we condone the delay and remand the issue to the file of the AO. AO shall factually verify the amount of refund and pass an or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue that revised return was not filed within time nor there was any admission in the writ petition by the counsel for DTC the same was filed beyond time. Copy of the writ petition enclosed herewith and marked as Annexure P-10. 3. Brief facts of the case are that the return of income for assessment year 1999-2000 was filed on 30/11/1999 in which, by mistake, refund for tax deducted at source of Rs.4,70,222/- from interest income was not claimed. The assessee subsequently filed its return for assessment year 2000-01 on 30/11/2000 where refund of Rs.27,61,048/- was claimed which included the amounts on account of refund of Rs.4,70,222/- for assessment year 1999- 2000, Rs.5,49,066/- for assessment year 2000-01 and Rs.17,41,760/- for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter travelled to the ld.CIT(A), he did not consider the merits of the assessee s plea on the ground that TDS was not claimed in the original return and TDS was claimed in the revised return which was filed beyond the time specified in the Income-tax Act. The entire order of the ld.CIT(A) in this regard can be gainfully referred as under:- 5.1 The appellant has raised 4 grounds of appeal in which the main issue is regarding rejection of request of refund of tax deducted at source amounting to Rs.4,70,222/- for assessment year 1999-2000. 5.2 It is seen from the order of the Assessing Officer that in this case the Hon'ble Delhi High Court vide order dated 13/07/2016 had directed the Assessing Officer to take details regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed thereon by the DCIT(E) be placed on record before the next date. 5.3 The requisite details were submitted by the appellant to the Assessing Officer on 02/08/2016. The details submitted were examined by the Assessing Officer but the claim of refund was not found to be acceptable because a. TDS was not claimed in the original return. b. TDS was claimed in the revised return but the revised return was filed beyond the time specified in the Income Tax Act. 5.4 It was also noted by the Assessing Officer that Mr. Ahlawat, the Counsel of the assessee, had admitted that the petitioner had filed the return for assessment year 1999-2000 subsequently in which TDS was claimed and also furnished indemnity bond on 20/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d are as under:- - Original return filed on 30.11.1999 for AY 1999-2000. In this return, TDS refund was not claimed. - Subsequently, by means of a revised return filed on 08.09.2000, the refund was claimed. 7. It is only the delay of approximately 8/9 months that has not been condoned and, hence, the assessee s plea for refund was not examined by the authorities below. As a matter of fact, the ld.CIT(A), in his order, has not even bothered to mention the date of filing of the return, revision thereof and the quantum of delay which he has found to be fatal. In our considered opinion, on the facts and circumstances, the authorities below have not properly applied their mind. In our considered opinion, on the facts and circumstances o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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