Central Board of Direct Taxes & Others v. Vasudeva Adigas Fast Food Pvt. Ltd
[Citation -2022-LL-0713-14]
| Citation | 2022-LL-0713-14 |
|---|---|
| Appellant Name | Central Board of Direct Taxes & Others |
| Respondent Name | Vasudeva Adigas Fast Food Pvt. Ltd. |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 13/07/2022 |
| Judgment | View Judgment |
| Keyword Tags | appellate jurisdiction • belated return |
| Bot Summary: | Feeling aggrieved and dissatisfied with the impugned judgment and order dated 02.07.2021 passed by the High Court of Karnataka at Bengaluru in Writ Appeal No. 272/2020, by which the Division Bench of the High Court has dismissed the said writ appeal preferred by the Revenue and has confirmed the judgment and order dated 06.01.2020 passed by the learned Single Judge in Writ Petition No. 18419/2018 directing the Revenue to accept the belated return of income by condoning the delay, the Revenue has preferred the present special leave petition. Shri N. Venkatraman, learned Additional Solicitor General of India, Signature Not Verified appearing on behalf of the Revenue, has vehemently submitted that the High Digitally signed by R Natarajan Date: 2022.07.20 17:12:56 IST Reason: Court has committed a grave error in directing to accept the belated return of contd. It is vehemently submitted that the Central Board of Direct Taxes would have no jurisdiction and/or authority to direct to condone the delay, in exercise of powers under Section 119(2)(b) of the Income Tax Act, 1961. Having heard Shri N. Venkatraman, learned ASG and having considered the facts and circumstances due to which the respondent-assessee, at the relevant time, could not file the return of income within the time prescribed, the order passed by the High Court directing the Revenue to condone the delay and accept the belated return of income and to consider the return of income in accordance with law on merits does not warrant any interference. The facts which led to the assessee in late filing of the return of income are glaring. At the same time, the question of law, whether the CBDT, while exercising the powers under Section 119(2)(b) of the Income Tax Act, can direct to condone the delay in filing the return of income is kept open to be considered in an appropriate case. Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R The Special Leave Petition is dismissed in terms of the signed order. |