TaxTMI 
TaxTMI 
2015 (9) TMI 1307
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....rs, as per Section 139(1) of the Act, the income tax return of every financial year ending on 31st of March is to be filed by the due dates fixed. The forms under which the respective categories of tax payers are required to file their returns have to be duly made available to the said categories of tax payers on the very first day of the assessment year so that every tax payer has sufficient time to file the income tax return in the prescribed format. However, the respondents knowing well the essence of time in filing income tax return failed to notify the prescribed income tax return forms for the concerned categories of tax payers. Further, the respondents notified the income tax return forms for all types of assessees at a belated stage on different dates. On account of the said delay on the part of the respondents in notifying the said forms, the tax payers of the concerned categories suffered a grave prejudice as due to the same, the forms were not available to the said categories of tax payers as on 1.4.2015. The respondents issued Press Release dated 9.9.2015, Annexure P.1 not to extend the date for filing return from 30.9.2015 for certain categories of assessees including ....
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....ny assessee in this category filed the return before 7th August 2015? If yes, whether the assessee is required to file fresh return after the format of audit report has been prescribed by 7th August, 2015, as Form No.4 was available on 1st August 2015, Form No.5 was available on 2.8.2015 and Form No.6 was available on 7th August 2015? Learned counsel for the revenue submitted that only minor changes had been made in the aforesaid forms. However, she prayed for time to file reply. Consequently, the case was adjourned to 28.9.2015. 7. On 28.9.2015, written statement on behalf of respondent Nos. 1 and 2 was filed in Court which has been taken on record. The arguments were concluded and the case was fixed for 29.9.2015 for orders. 8. In the reply filed, it has been inter alia stated that no averment has been made by the petitioners as to the statutory mandate being violated or rules not being followed or any specific violation of any statutory rights. Further, the factual position for filing of the returns in the instant year is totally different from the last year. 9. The only question that arises for consideration in this case is whether keeping in view the facts and circ....
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....ssee other than an assessee referred to in clause (aa) is- (i) a company; or (ii) a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force; or (iii) a working partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force, the 30th day of September of the assessment year; (aa) in the case of an assessee who is required to furnish a report referred to in section 92E, the 30th day of November of the assessment year; (b) in the case of a person other than a company, referred to in the first proviso to this sub-section, the 31st day of October of the assessment year; (c) in the case of any other assessee, the 31st day of July of the assessment year. xx xx xx xx xx xx xx xx xx 139C. Power of Board to dispense with furnishing documents, etc. with the return.-(1) The Board may make rules providing for a class or classes of persons who may not be required to furnish documents, statements, receipts, certificates, reports of audit or any other documents, which are otherwise und....
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....ctions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other income-tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information; (b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any income-tax 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; (c) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order for reasons to be specified therein, relax any requirement contained ....
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.... and collection of revenue. It is also authorized to issue such orders, instructions and directions for proper administration of the Act. 13. Having analyzed the scope of the statutory provisions noticed herein before, we proceed to examine the scope of extraordinary writ jurisdiction of a High Court under Articles 226/227 of the Constitution of India. This Court while expounding the scope of power of superintendence under Article 227 of the Constitution of India in Partap Singh Kairon vs. Gurmej Singh, AIR 1958 P&H 409, observed as under:- "19. Our Constitution has vested the High Courts in this country with three independent and distinct grants of power or jurisdiction : (1) Original jurisdiction, (2) appellate jurisdiction, (3) general superintending control over all inferior courts and tribunals. 20. The power of superintending control conferred by Article 227 is similar to the control exercised by the court of King's Bench over the inferior courts of England under the common law. According to Blackstone the Court of King's Bench was entitled to a general superintendence over all subordinate courts for the purpose of keeping them within the bounds o....
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.... which it is exercised will not be used to perform the ordinary functions of an appeal or writ of error; that the duty of the court below must be plain; its refusal to proceed within the line of such duty or, on the other hand, its intent to proceed in violation of such duty, must be clear the results must be not only prejudicial, but must involve extraordinary hardship; the remedy by appeal or writ of error must be utterly inadequate; and the application for the exercise of the power of superintending control must be speedy and prompt". This was followed by a Single Bench of Madhya Pradesh High Court in Sukha vs. Central Administrative Tribunal, 1996(1) SCT 547. 14. While discussing scope of Article 226 of the Constitution of India, the Apex Court in Sh.Jogendrasinhji Vijaysinghji vs. State of gujarat and others, Civil Appeal No.2374 of 2015 decided on 6.7.2015 observed as under:- "11. In dealing with the powers of the High Court under Article 226 of the Constitution, this Court has expressed itself in almost similar terms, vide 'Veerappa Pillai v. Raman and Raman Ltd. AIR 1952 SC 192 at pp 195-196(1) and said: "Such writs as are referred to in Article 226 ....
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....226 and 227 of the Constitution." 15. In the present case, Form Nos. 4, 5 and 6 were prescribed on Ist, 2nd and 7th of August 2015 respectively when the audited accounts were required to be appended for e-filing of the return under Sections 139C and 139D of the Act. Further, it has been admitted by the respondent department in the office memorandum dated 24.9.2015 that since returns in ITRs 4, 5 and 6 were mandatorily required to be e-filed, no assessees in these categories could have filed their returns of income for the assessment year 2015-16 before 1st, 2nd and 7th of August 2015 respectively. Under Section 119 of the Act, the Board has specific powers to pass general or special orders in respect of any class or class of cases by way of relaxation of any of the provisions of the Act which also includes Section 139 thereof. For avoiding the genuine hardship in any case or class of cases, the Board if considers desirable and expedient, by general or special order, it can issue such orders, instructions and direction for proper administration of this Act. All such authorities engaged in execution of the Act are expected to follow the same. The Board has not only to see the publ....
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..... which are to be prescribed for the audit report and for filing the ITR are available as on 1st April of the assessment year unless there is a valid reason therefor and which should be recorded in writing by the respondents themselves, without waiting for any representations to be made. The respondents, while doing so, to also take a decision whether owing thereto any extension of the due date is required to be prescribed and accordingly notify the public." We are in agreement with the above observations but express our dissent with regard to rejection of prayer for extension of time in e-filing the returns beyond 30th September 2015. 18. Similarly, the Gujarat High Court in All Gujarat Federation of Tax Consultants vs. Central Board of Direct Taxes, Special Civil Application No.12656 of 2014 decided on 22.9.2014 while delving into identical issue held that keeping in view the facts and circumstances of the case, it would be in the fitness of things if the Board relaxes the provisions of Section 139(1) of the Act by extending the due date for filing the return of income till 30th of November 2014 as a direct consequence whereof, the specified date for obtaining and furnishin....