Veni Karunakumari Reghuvaran Vs PCIT (Kerala High Court)
Kerala High Court held that considering merits of the matter while deciding application for condonation of delay for filing revised returns not justified. Accordingly, order set aside and application for condonation of delay under section 119(2)(b) of the Income Tax Act 1961, are to be restored back.
Facts- This writ petition has been filed challenging orders issued by the Principal Commissioner of Income Tax, Thiruvananthapuram, u/s. 119(2)(b) of the Income Tax Act 1961, principally on the ground that the application for extension of time/condonation of delay in filing revised returns for the assessment tier 2021-2022 [in respect of the deceased parents of the petitioner] has been rejected after examining the merits of the claim raised by the petitioner. It is submitted that though orders do not reflect the same, it is clear from notices issued prior to the consideration of the applications that the merits of the claim raised by the petitioner as the representative assessee of her deceased parents was considered while deciding the application under section 119(2)(b).
Conclusion- Held that there is some merit in the contention taken by the learned counsel for the petitioner that the merits of the claim raised by the petitioner had been considered while deciding whether the application for condonation of delay for filing revised returns for the assessment year 2021-2022 should be granted or not. Thus, the impugned orders are liable to be set aside and the applications filed by the petitioner for condonation of delay under section 119(2)(b) of the Income Tax Act 1961, are to be restored for the consideration of the Principal Commissioner of the Income Tax, Thiruvananthapuram, who shall consider as to whether there was sufficient reason for condonation of delay.
