New Truck Operator Union, Doraha v. The Commissioner Of Income Tax-Ii, Ludhiana

CWP No. 22572 of 2014Date of Decision:- 28.04.2015 New Truck Operator Union, Doraha ......Petitioner(s) vs. The Commissioner of Income Tax-II, Ludhiana ......Respondent(s) CORAM:- HON'BLE MR. JUSTICE S.J. VAZIFDAR,ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE G.S.SANDHAWALIA Present:-Mr. Rohit Sud, Advocate,for the petitioner. Ms. Savita Saxena, Advocate,for the respondent. S.J. VAZIFDAR, A.C.J. (Oral) The petitioner has challenged the order dated 22.09.2014(Annexure P-1) rejecting its application for refund on the ground that thereturn of income was filed beyond the time prescribed under Section 139(4)of the Income Tax Act, 1961 (in short 'the Act'). The Commissioner of Income Tax held that due to the latefiling of the return, the scrutiny of the case may not be taken up andaccordingly, the genuineness of the accounts/income of the assessee couldnot be ascertained. The application for condoning the delay was rejected onthe ground that the assessee had given different reasons for the late filing ofthe return. The assessee is an Association of Persons (in short 'AOP')comprising of various truck operators. The authorized person of the AOP was out of town for a part of the relevant period. Further, the authorizedperson of the AOP was under the belief that the return had been filed by e-filing. When the authorized representatives of the assessee inquired aboutthe refund, they came to know that the return had not been filed. In these circumstances, we see no reason to prejudice all themembers of the AOP on account of the difficulties faced by the authorizedperson of the AOP. In the event of the record not substantiating the claim forrefund, the same can always be rejected. There is no warrant for denyingthe petitioner's case being considered on merits. In the circumstances, the petition is allowed. The impugnedorder is quashed and set aside. The application shall be decided on merits.Needless to add that all the issues including regarding the genuineness ofthe claim are kept open. No order as to costs. (S.J. VAZIFDAR) ACTING CHIEF JUSTICE 28.04.2015shivani (G.S. SANDHAWALIA) JUDGE