Rp/179/2014 Of Commissioner Of Income Tax v. M/S Axa Business Services

IN THR HIGH COURT OF KARNATAKA AT BRBNGALURU Dated this the 2[nd]day of February, 2016 | Present THE HON’BLE MR JUSTICE VINEET SARAN| CS THE HON’BLE MR JUSTICE B MANOHAR Review Petition 179 / 2014 inITA 139/2015 Between. 1Commissioner ot Income Tax C R Building, Queens Road Bangalore | 2)Deputy Commr. Of Income Tax Circle 11(1), Rashtrothana Bhavan Nrupathunga Road BangalorePetitioners (By Sri Jeevan J Neeralgi, Adv.) And M/s Axa Business Services Pvt Ltd| 16/2, Residency RoadBangaloreRespondent. (By Sri 8S Parthasarathy, Adv.) Review Petition is filed under O 47 R1 ®& 2 r/w8.151, CPC for review of judgment dated 9.10.2013 in ITA)1389/2013. 2 Review Petition coming on for Admission this day,|Vineet Saran J.,delivered the following: JUDGMENT This is a review petition filed by the Revenue for|reviewing the judgment dated 9.10.2013 and to restore the|appeal of the review petitioner / appellant to be heard|independently afresh and thereaiter, pass suitable orders. The sole grievance of the review petitioners is that|while disposing of the appeal, this Court had directed that|the application for condonation of delay in filing the|revised return of income be considered by the ‘Appropriate|Authority’ and Assessing Officer’. According to learned counsel for review petitioners, it is the Central Board ot Direct Taxes which alone isauthorized to consider the application for condonation of|delay and the Assessing Officer does not have any such|power. Learned counsel for assessee does not dispute thisposition. 3 Accordingly, with consent of learned counsel for|parties, we have taken up this review petition for hearing|and are disposing it of at the admission stage itself. In|view of the fact that the parties do no dispute that the)Appropriate Authority to consider the application for'condonation of delay in filing the revised return of income|would be the Central Board of Direct Taxes, we clarify sub-para (ii) of para 3 of the judgment to the extent that the)application for condonation of delay shall be considered by|the Central Board of Direct Taxes which is the AppropriateAuthorityforconsideringsuchartapplication,|in.accordance with law and in light of the observations made)by this Court in the judgment dated 9.10.2013 as well as)the observations made by the Tribunal. Review Petition stands disposed of. an »d/- Judge Sd/- | Judge