2015 (5) TMI 520

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.... pointed out that the facts in both the Petitions were identical in respect of Assessment year 2006-2007. 3. The above Writ Petition, inter alia, prays for a writ of certoriari or direction quashing and setting aside the impugned Order dated 17.12.2009 of the Respondent and allow the application dated 06.04.2009 filed by the Petitioner for condonation of delay of one day. 4. Briefly, the facts of the case are that the Petitioner filed its return of income in Form - 1 in hard copy with the office of the Respondent on 31.03.2008 as the return of Income was not uploaded in the electronic form on to the server of the Income Tax Department. The server of the Respondent uploaded the return of Income on 01.04.2005 electronically. This return....

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....f the impugned Order to point out that the Respondents have correctly noted that under Section 239(2) (c) of the Income Tax Act, the Petitioner was supposed to file its e-returns on or before 31.03.2008 but, however, while examining the justification to condone the delay, the Respondents have erroneously assumed that the delay was of 17 months. Learned Counsel as such submits that the impugned Order be quashed and set aside. In support of his submissions, the learned Counsel has relied upon the Judgment reported in (2009) 311 ITR (Ker) in the case of Pala Marketing Cooperative Society Ltd. vs. Union of India and Others and the Judgment of this Court reported in CDJ 2010 BHC 2252 in the case of M/s. Bombay Mercantile Co-op Bank Ltd vs. Th....

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....xpedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorize, any income tact authority, not being a Commissioner (Appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law." 9. Reading the said provisions, we find that Section 139 and 239 of the said Act itself allows for filing of the returns and claim of refund within a period of one year from the end of the assessment year i.e. on or before 31.03.2008. The provisions of Section 119(2)(b) of the Act allow the CBDT to admi....