The Kerala High Court dismissed writ petition as the application for condonation of delay after 6 years from end of the assessment year.
The present writ petition has been filed impugning order dated 19.5.2023 passed by the Principal Commissioner of Income Tax, Kozhikkode, whereby the application of the petitioner filed on 5.4.2023 to condone the delay in filing refund application for the assessment year 2011-12 came to be dismissed, considering the circular, dated 9.6.2015.
Vide the said Circular, the power to condone the delay in filing return/refund application up to Rs.50 lakhs has been delegated to the Principal Chief Commissioners of Income Tax/the Chief Commissioners of Income Tax. However, the Circular specifically provides that no application for condonation of delay would be entertained beyond six years from the end of the assessment year for which such application/claim is made.
A Single Bench of Justice Dinesh Kumar Singh observed that “In the present case, the application has been filed beyond the period of six years and,therefore, the application has been rejected by the Principal Commissioner of Income Tax vide the impugned order. I find no ground to entertain the present writ petition.”
“I also do not find any substance in the challenge made to the Circular, dated 9.6.2015, which has been issued by the Central Board of Direct Taxes prescribing the procedure and limitation in exercising the power for condoning the delay. It is well within the power of the Board to prescribe the time limit for filing the application for condonation of delay. In view thereof, I find that the argument challenging the Circular has no merit” the Court concluded.
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