Order passed by PrCIT without considering Written Submissions: Kerala HC directs to pass Fresh Orders [Read Order]

The Kerala High Court directed to pass fresh orders as the order was passed by the Principal Commissioner of Income Tax ( PrCIT ) without considering written submissions. The petitioner filed return on 08.03.2019 to the last date for filing the return was 28.02.2019. Thus, there was a delay of 7 days in filing the return. The petitioner moved an application under Section 119(2)(b) of the Income Tax Act for condoning the delay in filing the return. On the said application, notice was issued to the petitioner on 27.10.2023 intimating the petitioner that the hearing on the application was fixed before the Joint Commissioner of Income Tax. The petitioner was directed to appear either in person or through an authorised representative. The petitioner was given a liberty to file written submission which was to be taken into consideration before deciding upon the application for condoning the delay of 7 days in filing the return.

A Single Bench of Justice Dinesh Kumar Singh observed that “The petitioner filed written submission on 03.11.2023. The impugned order has been passed without taking note of the fact that the petitioner had submitted written submission. The order shows that neither the petitioner appeared in person nor submitted the written submission. Prima facie, the said finding is incorrect on the basis of the report.” “In view thereof, the impugned order is set aside, the matter is remitted back to the Principal Chief Commissioner of Income Tax, Kerala to pass a fresh order. The petitioner is given liberty to file fresh written submission before the Principal Chief Commissioner of Income Tax, Kerala within one week from today. The petitioner may be served notice of hearing, and after considering the submission of the petitioner, fresh order shall be passed expeditiously” the Court concluded.

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