Kerala High Court
Nirupama Gopinath vs The Commissioner Of Income Tax on 24 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:79392
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 24TH DAY OF OCTOBER 2024 / 2ND KARTHIKA, 1946
WP(C) NO. 41177 OF 2022
PETITIONER:
NIRUPAMA GOPINATH,
AGED 40 YEARS
32/102A, THALAYI TEMPLE GATE, TEMPLE GATE P.O.,
THALASSERY, KANNUR DISTRICTN NOW RESIDING AT FLAT
NO.302, WASL SAPPHIRE, AI DOHA STREET, KARAMA,
DUBAI, PIN - 682102
BY ADVS.
K.P.SREEKUMAR
P.M.SATHEESH
RESPONDENTS:
1 THE COMMISSIONER OF INCOME TAX,
(INTERNATIONAL TAXATION), BMTC BUILDING, 80 FEET
ROAD, 6TH BLOCK, NEAR KBH GAMES VILLAGE,
KORAMANGALA, BENGALURU, KARANATAKA., PIN - 560095
2 THE INCOME TAX OFFICER (WARD -INTERNATIONAL
TAXATION,7Q4H+GMG, MANANCHIRA, KOZHIKODE., PIN -
673001
BY ADVS.
G.KEERTHIVAS
P.G.JAYASHANKAR
OTHER PRESENT:
SRI.JOSE JOSEPH, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 24.10.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
2024:KER:79392
WP(C) NO.41177 OF 2022 2
JUDGMENT
This writ petition has been filed challenging Ext.P4
order issued by the Commissioner of Income Tax
(International Taxation) Bengaluru under Section 119(2)(b)
of the Income Tax Act,1961 ( hereinafter referred to as the
1961 Act) refusing to condone the delay in filing the return
of income for the assessment year 2019-20. A reading of
the Ext.P4 order under Section 119(2)(b) of the Income Tax
Act,1961, indicates that the application of the petitioner
was rejected for the following reasons.
"4. I have carefully considered the application of the assessee,
Assessing Officer's report and the submission of the applicant
dated 02.09.2022. The last date to file ROI for the A.Y. 2019-20
was originally on 31.07.2019 and the deadline to file
belated/revised ITR was originally on 31.03.2020 which
repeatedly got extended till 30.11.2020 due to COVID.
Additionally, the Government also passed TOLA Act, 2020, to
provide for relaxation under certain provisions of the Income-lax
Act as per which under Ch.ll, cl.3(1)(b) filing of return further got
extended till 31.03.2021. In spite of all these extensions given
the applicant failed to file her ROI even within the extended
time limits given.
5. The contention of the applicant that she was carrying and
under bed rest in Canada which led to the delay in filing the
return of Income for the A.Y. 2019-20. It is pertinent to mention
here that filing of return of income has been made easy by
introduction of the online portal by which the applicant could
have filed the retum of income even when she was under bed
2024:KER:79392
rest owing to her being in the family way. Moreover, she could
have got it done through any of the tax consultants of India
even when she was in Canada. Therefore, the applicant does
not appear to have any genuine reason for which she deserves
condonation of delay in filing the return of income.
6. Provisions of the Income-tax Act cast a responsibility on the
assessee to file the return of income within the prescribed due
date. Failure to do so incurs adverse consequences including
penal action as prescribed under the Act. Non fulfilment of
obligation of a statutory duty cannot go with a premium by
condoning the delays and non-compliance for routine and
unsubstantiated reasons. After all, filing of Return of Income is
not just about claiming refunds. It is also about declaration of
full facts relating to income earned and wealth created activities
that may be subjected to scrutiny as well. Moreover, Section
119(2)(b) of the Income-Tax Act is an extraordinary provision
under the statute which can be exercised only under
exceptional circumstances and for exceptional reasons."
2. It is seen from Ext.P4 order that the Commissioner
of Income Tax has considered the application filed under
Section 119(2)(b) of the 1961 Act, in a highly mechanical
manner. A reading of the order itself suggests that the
petitioner had given sufficient reasons as to why the return
of income could not be filed within time. The officer also
noticed that the time for filing the return of income for
assessment year 2019-2020 had been extended from time
to time on account of Covid-19 restrictions. The order also
indicates that the Assessing Officer had filed a report
2024:KER:79392
indicating that the delay in filing the return of income was
due to the health condition of the petitioner and the
petitioner was under bed rest in connection with her
pregnancy. The report of the Assessing Officer referred to
in Ext.P4 also indicates that the case of the petitioner that
she was in India only for 39 days during the relevant
period is also correct. In such circumstances, I am of the
view that the application under Section 119(2)(b) of the
1961 Act ought to have been allowed by the Commissioner
of Income Tax.
3. Accordingly, this writ petition is allowed by setting
aside Ext.P4 order and finding that the petitioner had
sufficient cause for not filing the return of the income for
the assessment year 2019-2020 within time. Since it is not
clear as to whether the petitioner has already filed any
return (beyond the time permitted) the petitioner should
be permitted to file the return of income for assessment
year 2019-2020 (if not already filed). If the portal has to be
enabled to permit the petitioner to file the return of income
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as directed above the same shall be done and the
petitioner shall be granted time upto 30.11.2024 to file the
return of income for the assessment year 2019-2020, if the
return of income has not already been filed.
This writ petition is disposed of accordingly.
Sd/-
GOPINATH P.
JUDGE
Pvv
2024:KER:79392
APPENDIX OF WP(C) 41177/2022
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF THE DRAFT STATEMENT OF THE
COMPUTATION OF TOTAL INCOME DATED
19.02.2022 FOR THE A.Y. 2019-2020.
EXHIBIT P2 TRUE COPY OF THE APPLICATION DATED
18.04.2022.FILED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE APPLICATION DATED
18.02.2022 FOR CONDONING THE DELAY IN
FILING THE RETURN UNDER SECTION 119 (2)
(B) OF THE IT ACT.
EXHIBIT P4 TRUE COPY OF THE ORDER OF THE 1ST
RESPONDENT DATED 14.09.2022, WHICH WAS
SERVED ON THE PETITIONER ON 21.09.2022.
