TaxTMI 
TaxTMI 
1992 (11) TMI 57
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....nal disposal. This appeal is preferred against the order dated November 22, 1991, passed by the learned single judge in Writ Petition No. 19179 of 1990. Learned single judge has rejected the writ petition. In the writ petition, the appellant-petitioner (assessee) has sought for quashing the order No. F. 212/5/90-ITA. 11, dated July 17, 1990, passed by the first respondent the Central Board of Direct Taxes ("the Board" for short), produced as annexure-M in the writ petition. He has also sought for issue of a writ in the nature of mandamus directing the respondents to consider the case of the assessee and duly assess the return filed for the year 1985-86. Learned single judge has held that, having regard to the decision of this court in....
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....Income-tax (third respondent) with a covering letter dated January 8, 1990, requesting the Chief Commissioner to send the report within 15 days of receipt of the said letter, collecting the information indicated in annexure-I annexed to the said letter. According to the respondents, this letter was also sent to the assessee ; whereas, according to the assessee, no such letter was received by him. We need not go into this question because the letter addressed to the assessee did not call upon him to furnish the information contained in annexure-I to that letter. The said letter addressed to the petitioner only stated thus : "I am directed to acknowledge receipt of your petition dated December 29, 1989, on the above subject and to sa....
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.... Section 119(2)(b) of the Act, reads thus : " (2) Without prejudice to the generality of the foregoing power.-. . . (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 Deputy Commissioner (Appeals) or 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." Section 119 of the Act empowers the Board to issue instructions to the subordinate aut....
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....c) are not relevant for our purpose, as we are concerned only with clause (b) which is already extracted above. Clause (b) of sub-section (2) of section 119 of the Act enables or empowers the Board to admit an application or a claim or return filed after the expiry of the period specified for avoiding genuine hardship caused in any case or class of cases. Thus, the statute makes it incumbent upon the Board to consider the case pleaded under clause (b) of sub-section (2) of section 119 of the Act by an assessee who files his return beyond time. This power has to be exercised by the Board and the Board alone and not by any other authority. It is not possible to hold that this power is administrative when it relates to condonation of delay in ....
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....an oral hearing to the applicant there and also obtained written arguments. In this regard, it has been specifically stated in the judgment as follows (at page 525 ) : "Learned counsel pointed out that no reasons had been assigned. In our opinion, when an Application under section 119 of the Act is considered by the Board, the Board is not required to write an order recording reasons. What the Board, however, should do is to apply its mind to the merits of the case. In the present case, particularly having regard to the fact that an oral hearing had been given and written arguments were also permitted to be filed, we are satisfied that the Board had applied its mind to the merits of the case and had rejected the application of the ....