9911796707
TMI Blog2023 (5) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... ication for compounding the offence under Section 276 B of the Income Tax Act has been rejected, on the solitary ground that the application was not filed within the prescribed period of 12 months. 4. Mr. Kar, learned counsel has drawn our attention to the said application which the petitioner filed on 17.01.2020 (Annexure-5 to the writ petition) and contended that the application was filed within the period of 12 months as prescribed by the Circular dated 14.06.2019 (Annexure-2 to the writ petition). 5. Mr. Kar, learned counsel has submitted that the said application was filed inadvertently without an affidavit, as required. 6. On 04.02.2020, to cure the defect, the petitioner filed the requisite affidavit with an application to the Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prosecution complaint has been filed in the court of law, in respect of the offence against which compounding is sought. 10. Mr. Kar, learned counsel has drawn our notice to Para-9.1 of the said circular dated 14.06.2019 (Annexure-2 to the writ petition). Para-9.1 of the said circular provides as follows: "The restrictions imposed in Para 7(ii) of these Guidelines for compounding of an offence in a deserving case may be relaxed, where application is filed beyond 12 months but before the completion of 24 months from the end of month in which complaint was filed, by the Committee defined in Para 10 of these Guidelines, provided that such delay should be attributable to reasons beyond the applicant's control. However, a plea of pendency of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 was time-barred. 15. Having observed thus, we interfere with and set aside the order dated 11.02.2020 (Annexure-1 to the writ petition) and remand the matter back to the Income Tax Officer (Judl. & Tech.) in the Office of the P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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