ZEST AVIATION PVT LTD. vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

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SCA/4362/2022HC GujaratGJHC24013072202207 March 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE2 pages
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What did the High Court hold?

The High Court disposed of the writ application by issuing a direction to Respondent No. 1, the Principal Chief Commissioner of Income Tax. The direction was to take up the application filed by the writ applicant dated 16.02.2022 and dispose of the same in accordance with law. This disposal was mandated to be completed on or before 10.03.2022. The Court found merit in the assessee's plea due to the imminent deadline for filing the income tax return for Assessment Year 2021-22. The principle established is that statutory authorities should act expeditiously on applications when their delay could prejudice the assessee's ability to comply with statutory obligations, especially when such applications are filed under provisions like Section 119(2)(b) which deal with condonation of delays or extension of time. No issue was left undecided; the Court granted the primary relief sought by the assessee.

What were the facts?

The assessee, Zest Aviation Pvt Ltd., filed a writ application under Article 226 of the Constitution of India before the High Court of Gujarat. The assessee sought a direction to the Principal Chief Commissioner of Income Tax (Respondent No. 1) to decide an application dated 16/02/2022 within 7 days. The assessee's counsel argued that the last date for filing the return for Assessment Year 2021-22 is 15.03.2022, and if the application under Section 119(2)(b) of the Income Tax Act is not heard before the deadline, the assessee will be unable to file its return appropriately. The High Court heard the counsel for the writ applicant.

What were the issues?

1. Whether the High Court should direct the Principal Chief Commissioner of Income Tax to decide the assessee's application dated 16/02/2022 within a specified period, considering the impending deadline for filing the return for Assessment Year 2021-22. Assessee's Contention: The assessee argued that the application filed under Section 119(2)(b) of the Income Tax Act must be decided promptly, specifically on or before 10.03.2022, to enable the assessee to file its return for Assessment Year 2021-22 by the statutory deadline of 15.03.2022. The assessee relied on the urgency created by the approaching due date. Revenue's Contention: The judgment does not record any specific contentions made by the Revenue.

Which sections of the Income-tax Act were involved?

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

C/SCA/4362/2022 ORDER DATED: 07/03/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4362 of 2022 ============================================= ZEST AVIATION PVT LTD. Versus PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX ============================================= Appearance: JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2 ============================================= CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE

Date : 07/03/2022

ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant-an assessee has prayed for the following reliefs: “(A) The Hon’ble Court may be pleased to direct the Respondent No.1 to decide the application dated 16/02/2022 within a period of 7 days. (B) This Hon’ble Court may be pleased to grant any further or other relief as this Hon’ble Court deems just and proper in the interest of justice.” 2. We have heard Mr. Jaimin Gandhi, the learned counsel appearing for the writ applicant. 3. Mr. Gandhi, would submit that the last date for filing the return for the Assessment Year 2021-22 is 15.03.2022. Before the deadline, if the application filed by the writ applicant dated 16.02.2022 under Section 119(2)(b) of the Act is not heard Page 1 of 2

C/SCA/4362/2022 ORDER DATED: 07/03/2022 then the writ applicant will not be in a position to file his return appropriately. 4. We dispose of this writ application with a direction to the respondent No.1 to take up the application filed by the writ applicant dated 16.02.2022 and dispose of the same in accordance with law on or before 10.03.2022. 5. Direct service today is permitted. (J. B. PARDIWALA, J) (NISHA M. THAKORE,J) NEHA Page 2 of 2

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