2017 (2) TMI 118

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....A SUMANTH For appellant : Mr.T.Ravikumar, Standing Counsel JUDGMENT (Judgment of the Court was delivered by NOOTY.RAMAMOHANA RAO,J) This Letters Patent Appeal is directed against the order rendered by the learned Single Judge in W.P.No.5137 of 2015 on 14.03.2016. 2. The Respondent company is the Assessee on the rolls of the Income Tax Officer, Company Ward-V(4), Nungambakkam, Chennai. For the Assessment Year 2010-11, the Respondent/Assessee has uploaded its Return sometime immediately past midnight of 15.10.2010, that was treated as belated filing beyond the permissible time. It is only appropriate to notice that by a Notification dated 28.9.2010, the Ministry of Finance has extended the due date for filing of the Income Tax ....

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....Act, the Central Board of Direct Taxes has been empowered "to admit an application or claim for exemption, deduction, refund or any other relief under the Act, after the expiry of the period specified by or under the Act by making such an application or claim and deal with the same on merits in accordance with law." In other words, the statute has conferred discretion in the hands of the Board to admit of any claim which is made beyond the period specified for doing so and when once the discretion is conferred by a statute upon an authority, such a discretion is required to be exercised on sound lines. It is one of the important factors to be considered while dealing with an application seeking condonation of delay as to whether grave and i....

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.... additional reasons or by way of explanations in the form of an affidavit. If such subsequent improvements are to be relied upon, an order which when originally passed, which might be infirm may pass off approval for the reasons which are not available on record initially. ("The second equally relevant matter is that when a statutory functionary makes an order based on certain grounds, its validity must be judged by the reasons so mentioned and cannot be supplemented by fresh reasons in the shape of affidavit or otherwise. Otherwise, an order bad in the beginning may, by the time it comes to court on account of a challenge, get validated by additional grounds later brought ,out. We may here draw attention to the observations of Bose J. in G....