2022 (6) TMI 1414

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....eby application filed by the petitioner for condonation of delay was dismissed. Criticising this order, learned counsel for the petitioner submits that for the Assessment Year 2017-18, the petitioner was required to upload a Form 10B alongwith return whereas because of an error on the part of Charted Accountant erroneously Form 10BB was uploaded. The petitioner apprised the authority by preferring representation (Annexure P/7) dated 13/03/2020 and prayed for condonation of delay of this mistake. Shri Sapan Usrethe, learned counsel for the petitioner submits that for subsequent Assessment Years 2018-19 and 2019-20, the petitioner rectified the said mistake and filed the correct Form along with return i.e. Form 10B. Thus, the petitioner&#39....

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....to understand what more plea or proof any assessee could have brought on record, to substantiate the inadvertence of its advisor. The net result of the impugned order is in effect that the petitioner's claim of inadvertent mistake is sought to be characterised as not bona fide. The Court is of the opinion that an assessee has to take leave of its senses if it deliberately wishes to forego a substantial amount as the assessee is ascribed to have in the circumstances of this case. "Bona fide" is to be understood in the context of the circumstance of any case. Beyond a plea of the sort the petitioner raises (concededly belatedly), there can not necessarily be independent proof or material to establish that the auditor in fact acted without....

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....). In the light of these judgments, learned counsel for the petitioner submits that the application for condonation of delay is rejected in a hyper-technical manner. The impugned order dated 15/09/2020 is liable to be axed and the authority may be directed to reconsider the application for condonation of delay in its correct spirit. Shri Sanjay Lal, learned counsel for the respondent opposes the prayer and submits that a conjoint reading of both the returns filed by the petitioner shows that petitioner had an opportunity to avail statutory alternative remedy but did not avail the said remedy. In this view of the matter, the petitioner has no right to get the application allowed and the delay condoned. He further submits that the petitione....

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.... explanations subsequently given by the officer making the order of what he meant, or of what was in his mind, or what he intended to do. Public orders made by public authorities are meant to have public effect and are intended to effect the actings and conduct of those to whom they are addressed and must be construed objectively with reference to the language used in the order itself." Orders are not like old wine becoming better as they grow older. (Emphasis Supplied) In view of this matter, the reasons assigned in the order dated 15/09/2020 alone is to be seen for the purpose of condonation of delay. We find substance in the argument of learned counsel for the petitioner that the delay or mistake is on the part of Charted Account....