9911796707
TMI Blog2023 (4) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... the return and the related form within the due date. Besides, the delay is of only about fifteen days time. That being the position, we feel that present is a fit case where CBDT may exercise its discretion under clause (b) of sub-section (2) of Section 119 of the Act and do the needful. Accordingly, we direct respondent No.3 CBDT, to consider the grievance of the petitioner and thereafter pass appropriate order under Section 119(2)(b) of the Act regarding condonation of delay in filing the return of income for the assessment year 2021-2022 along with Form 10-IC of the Act. Let the above exercise be carried out within a period of two months from the date of receipt of a copy of this order. - Hon ble The Chief Justice Ujjal Bhuya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner. 5. According to the petitioner, while issuing the intimation as above, respondents did not consider Form 10-IC application filed by the petitioner under sub-section (5) of Section 115 BAA of the Act belatedly along with the return. 6. In this connection, petitioner wrote to respondent No.1 on 02.12.2022 for condoning the delay in filing the income tax return and also to revise the demand by considering concessional rate of tax as contended by the petitioner. However, respondent No.1 passed an order dated 10.02.2023 rejecting the request of the petitioner for condoning the delay in filing the return. Order dated 10.02.2023 reads as follows: 1. The assessee, M/s. Deeprock TMS Private Limited, PAN: AAGCD2202G filed an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021-2022. 8. Section 119 of the Act confers power upon the CBDT to issue instructions to subordinate authorities. As per sub-section (1), CBDT may from time to time issue such orders, instructions and directions to other income tax authorities as it may deem fit for the proper administration of the Act. In the event such orders, instructions and directions are issued, the subordinate authority and all persons employed in the execution of the Act shall observe and follow the same. However, as per the proviso, such orders, instructions or directions are not to be issued to direct framing of assessment in a particular manner or to interfere with the appellate jurisdiction of the Commissioner (Appeals). Sub-section (2) of Section 119 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in filing income tax return only for the assessment year 2020-2021. There is no circular issued by CBDT granting such authority to condone the delay in filing income tax return for the assessment year 2021-22. Mr. J.V.Prasad, learned Standing Counsel, Income Tax Department to obtain instructions based on which we may pass appropriate order on the next date. List this matter on 18.04.2023 under the same caption. 11. Learned counsel for the respondents submits that respondent No.1 has no power to condone the delay in submission of return for the assessment year 2021-2022. Respondent No.1 was conferred the power to consider condonation of delay in filing of return for the assessment year 2020-2021. Since the present case pertai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
