2020 (6) TMI 197

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T-IT) - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE RAVI MALIMATH AND HON'BLE MR. JUSTICE M.I. ARUN APPELLANT (BY SRI A. SHANKAR, SENIOR COUNSEL FOR SRI M. LAVA, ADVOCATE) &nbsp; RESPONDENTS (BY SRI K.V. ARAVIND, ADVOCATE) JUDGMENT RAVI MALIMATH J. Condonation of delay was sought by the writ petitioner in filing the revised return of income for the assessment year 1997-98 under Secti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the application seeking condonation of delay by misreading the Board's Circular dated 9-6-2015. The reason assigned by the assessee as to why there is a delay in filing the revised return could be seen from the statement dated 10-05-2016, vide Annexure-G to the writ petition. Therein in para-2.1 he has stated that after filing the return of income they came across a Judgment in the case of CIT vs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h since there was difference of opinion among the members of the Division Bench and that the same is pending consideration. Therefore, the question of condoning the delay would not arise for consideration. 3. The same is disputed by Sri.K.V.Aravind, learned counsel appearing for the respondent on the ground that firstly there is no reason to condone the delay. Secondly, assuming that the delay ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d on a question of law. Under these circumstances, we are of the view that the assessee should have a right to contest his claim and cannot be non-suited merely on the ground of delay. Hence, we are inclined to allow the application for condonation of delay. Further, it is just and appropriate that the Assessing Officer decides the claim of the petitioner in accordance with law. We do not think it....