In a major relief to the tax practitioners, the Gauhati High Court has directed the Central Board of Direct Taxes (CBDT) to re-consider the Tax Bar Association’s representation requesting the Governement to extend the Tax Audit Due date to 31st January 2019.
While disposing the matter, the High Court has instructed CBDT to consider the representation filed by TBA for extension of due date upto 31st Jan, 2019 and dispose off the representation filed by TBA to that effect on or before 25th Oct, 2018 by way of a speaking order. The court has also elaborately discussed the problems to be faced by the assesses and accountants in case the date is not extended as requested vide the said representation.
The Court has also given liberty to the petitioner to file a petition again if the disposal of representation of TBA for extension of date till 31.01.2019 by CBDT is not proper and reasonable.
“Having heard the learned counsel for the parties, this Court is of the view that the petition can be disposed of at this stage with the direction to the respondent authorities to consider on or before 25.10.2018 the representation submitted by the petitioners on 20.09.2018 for extension of due date for filing return, by issuing a speaking order so that in the event the petitioners are aggrieved by the order that may be passed, they would have the liberty to approach this Court again.”
Adv. Medha Lila Gope appeared on behalf of the Association.
