Case Law Details
All Odisha Tax Advocates Association Vs Union of India (Orissa High Court)
HC held that Considering that the Department has itself acknowledge that there have been technical glitches which have prevented many Assesses from filing their returns and tax audit reports within time, and taking a cue from the aforementioned judgment of the Gujarat High Court in The All Gujarat Federation of Tax Consultants (supra), this Court observes that CBDT should consider issuing an appropriate circular clarifying that by granting extension of the deadline for filing returns/tax audit reports the above provisions would correspondingly not be invoked as long as the returns and audit reports are filed within the extended deadline.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Despite a last opportunity having been granted to the Union of India on the last occasion to file its reply to the present petition, no such reply is forthcoming.
2. Mr.J. Sahoo, learned Senior Counsel for the Petitioner places before the Court copy of the judgment dated 13th January, 2021 of the Gujarat High Court in Special Civil Application No. 13653 of 2020 (The All-Gujarat Federation of Tax Consultants v. Union of India)whereby a similar issue concerning non-filing of returns and tax audit reports within time was being dealt with. There the Gujarat High Court took note of the fact that Central Board of Direct Taxes (CBDT) had kept extending time limit for submission of the returns of the Tax Audit Reports. In response to the prayer for a direction to the CBDT to further extend the due dates by invoking its power under Section 119 of the Income Tax Act 1961 (‘Act’), the Gujarat High Court declined to do so on the ground that in “matters relating to the revenue” interference at that stage would have “far-reaching consequences”. Ultimately, the Gujarat High Court observed as under:
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The most irresponsible department. It doesn’t bother to appear before the Honorable High Court. It is contempt of the Honorable High court. The responsible officers should be brought on the books.