Ramesh Kumar Shokeen Vs PCIT (Delhi High Court)
The case of Ramesh Kumar Shokeen vs PCIT, heard in the Delhi High Court, revolves around the rejection of the petitioner’s application for the condonation of delay in filing his income tax return (ITR) under Section 119(2)(b) of the Income Tax Act, 1961. The court found that the rejection order lacked reasoning, a requirement under the law, and couldn’t be supplemented by the Revenue’s counter affidavit.
Mr. Shokeen, a retired Indian Air Force personnel practicing as an advocate, filed his ITR for the Assessment Year (AY) 2013-14 on 21 July 2016, declaring a total income of INR 3,24,600/- with TDS of INR 59,170/-. Subsequently, he applied for a refund of the TDS amount. However, the Revenue informed him that his ITR couldn’t be processed due to being filed beyond the prescribed time limit and advised him to seek condonation of delay before the PCIT.
Consequently, Mr. Shokeen filed an application under Section 119(2)(b) of the Act, citing reasons for the delay, including lack of TDS information and non-receipt of TDS certificates. Despite this, the PCIT rejected his application on 28 March 2018, stating that his case didn’t meet the criteria of “genuine hardship” as per a CBDT Circular. Mr. Shokeen challenged this decision through a writ petition.
