TaxTMI 
TaxTMI 
TaxTMI 
2016 (7) TMI 215
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....es Act, 1956. It is engaged in the business of infrastructure development i.e. construction of roads, bridges, residential houses and commercial complexes. Search proceedings under Section 132 of the Income Tax Act, 1961 (hereinafter called as " the Act of 1961) were carried out in the case of the petitioner and its group companies on 20.06.2012 and 21.06.2012. In the aforesaid proceedings, books of accounts, hard disk, other relevant documents and certain loose papers concerning to the petitioner company and group companies were seized. The petitioner company applied for photocopies of the documents seized by the department to enable the petitioner company to file income tax return. The petitioner company received seized documents and mate....
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....y the authorities during search operation within time. It was the obligation of the petitioner to file the return within time. Hence, the petitioner is not eligible to condone the delay. 5. Learned counsel appearing on behalf of the petitioner has submitted that there was no mistake on the part of the petitioner in filing the return belatedly for the assessment year 2013-14. There was a delay of four months. Section 119(2)(b) gives power to the Board (C.B.D.T.) to condone the delay to avoid genuine hardship. The Board has not applied its mind properly in arriving on a conclusion that the petitioner is not eligible to condone the delay of four months. In support of his contentions, learned counsel relied on the following judgments : 1) Si....
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.... 4) J.K. Synthetics vs. Central Board of Direct Taxes reported (2009) 19 DTR 0327 and 5) Tiam House Service Ltd. vs. Central Board of Direct Taxes & others reported in (2000)163 CTR 0022. 7. Section 119 (2)(b) of the Act of 1961 gives power to the Income Tax Authority to admit the claim for refund after expiry of the period specified in the Act. The relevant provision reads as under: "119(2)(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 ex....
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....rown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. The approach of the authorities should be justice-oriented so as to adv....
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....53; used in Section 119(2)(b) of the Act of 1961 is to be construed liberally and the expression " genuine"€™means not fake or counterfeit, real, not pretending (not bogus or merely a ruse). This is dictionary meaning of the word " genuine"€™. However, when the delay is deliberate or on account of culpable negligence or on account of mala fides, the authority can reject the application. 12. From the facts of the present case, it is clear that a search operation was carried out at the residence of members of the management of the company and the office of the company and its sister concerns. The authorities had seized thousands of loose papers, books of accounts of the company, hard disc and other relevant documents. The....