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TMI Blog2023 (5) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... was not supported by an affidavit and as such, it could be stated that the application was not complete. But when on 05.02.2020, the affidavit was filed, that affidavit was filed to verify the statements made in the application dated 17.01.2020. The appropriate authority, having adopted a technical approach, held the main application to have filed beyond the prescribed period i.e. 31.01.2020. In our considered view, that was a wrong approach. First of all, the affidavit was filed for verification of the statements in the application dated 17.01.2020. By filing the affidavit, the defect in the application stood removed. Thereafter, it cannot be held that the application for compounding was filed on 05.02.2020 or the compounding application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exure-1 to the writ petition), it has been observed that the compounding application cannot be filed after the end of 12 months from the end of the month in which the prosecution complaint is filed in a court of law. 8. By the circular No.1 of 2020 dated 03.01.2020, the period of limitation has been stipulated. The application was supposed to be filed by 31.01.2020. But that was not so filed and according to the Income Tax Officer, since the application was filed on 05.02.2020, the said application was invalid and on the basis of the said application, no compounding can be allowed. 9. Mr. Kar, learned counsel has submitted that the affidavit filed on 05.02.2020 is a mere affidavit to remove the defect. It is not the application for compound ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... draw the appeal(s) having bearing on the offence is a prerequisite as per clause 7(v) above. 11. According to us, the said provision will not help the petitioner, as the petitioner has nowhere stated what was that exceptional reason which prevented him from filing the application within the time. 12. Mr. T.K. Satapathy, learned Senior Standing Counsel appearing for the Income Tax Department has submitted that there is no infirmity in the impugned order because the Income Tax Officer has correctly taken the day i.e. 05.02.2020 as the relevant date for filing the compounding application in as much as on that day only, by filing the affidavit, the application was made complete. 13. Having appreciated the submissions made by the counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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