Case Law Details
S. Umesh Shenoy Vs PCIT (Kerala High Court)
Introduction: The Kerala High Court recently set aside an income tax order in Exhibit P-6 dated 09.06.2023, rejecting a petitioner’s application for condoning the delay in filing the return of income for the assessment year 2016-17. The court’s decision allows the petitioner to rectify the returns.
Grounds for Petition: The petitioner filed the application seeking condonation of the delay on 31.05.2023, but the six-year period for such condonation had expired on 30.03.2023, as per Circular No. 9/2015 dated 09.06.2015. The impugned order cited non-compliance with the conditions specified in the circular, leading to the rejection of the application.
Petitioner’s Arguments: The petitioner, represented by Ms. R. Ranjanie, contended that the delay occurred due to the petitioner not receiving information about the defective returns for the assessment year 2016-17. The petitioner had changed the Chartered Accountant, resulting in the lack of updated contact details. The petitioner raised grievances in 2019, including a complaint on the Public Grievance Portal of the Prime Minister’s Office.
Court’s View: The court, after hearing arguments, found merit in the petitioner’s submission. It considered the application dated 31.05.2023 as a continuation of the petitioner’s earlier letter dated 26.02.2019, where grievances were first raised. The court opined that the application should not be treated in isolation but viewed in the context of the petitioner’s ongoing efforts to rectify the issues.
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