Case Law Details

Case Name : S.K. Sunilkumar & All Kerala Chartered Accountants Association Vs CBDT & UOI (Kerala High Court)
Appeal Number : WP(C).No. 32193 of 2018
Date of Judgement/Order : 08/10/2018
Related Assessment Year :
Courts : All High Courts (5102) Kerala High Court (257)

S.K. Sunilkumar & All Kerala Chartered Accountants Association Vs CBDT & UOI (Kerala High Court)

Petitioner highlighted the difficulties faced by them in filing returns before the last date because of the recent flood ravage in Kerala State. So they wanted the last date for the filing of returns extended to 31.12.2018. The Department has, however, extended the period till 15.10.2018. Reckoning that period to be inadequate, the petitioners have filed this writ petition.

Hon’ble high Court held that To meet the ends of justice, CBDT will consider the petitioner’s representation and take appropriate decision, at any rate, on or before the extended period ends.

FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:

The 1st petitioner, an assessee; and the 2nd petitioner, an Association of the Chartered Accountants; together submitted Ext.P1 representation to the 2nd respondent. They highlighted what are said to be the difficulties faced by the assessees in filing returns before the last date because of the recent flood ravage in the State. So they wanted the last date for the filing of returns extended to 31.12.2018. The Department has, however, extended the period till 15.10.2018. Reckoning that period to be inadequate, the petitioners have filed this writ petition.

2. In response to the submissions made by the petitioners’ counsel, the Standing Counsel asserts that the petitioners’     Ext.P1 representation was considered and, in fact, the extended time was the result. According to him, the authorities have considered all aspects and eventually extended the last date to 15.10.2018 which, according to him, is adequate.

3. At any rate, the authorities have extended the last date for filing the returns by a particular period. If the petitioners are still aggrieved, they could have as well further represented before the authorities about the impracticability of the extended date or its inadequacy.

4. At this junction, the petitioners’ counsel sought time to enable the petitioners to represent before the 1st respondent for further extension of time. So, I adjourned the matter.

5. Then, today, when I resumed the hearing, the petitioners’ counsel has submitted that the petitioners have already filed representations before the 1st respondent.  It will suffice if the respondent considers that representation, submits the learned counsel.

6. The learned Standing Counsel for the respondents has, nevertheless, submitted that the respondents have already considered every aspect of issue and have extended the time as is evident from the Ext.P2.

7. At any rate, the petitioners still have a grievance and to have it redressed, they have filed the Ext.P5 representation before the 1st respondent. To meet the ends of justice, the respondent will consider the petitioner’s representation and take appropriate decision, at any rate, on or before the extended period ends.

I dispose of this writ petition.

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