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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
Dated this the 2nd day of February, 2016
Present
THE HON’BLE MR JUSTICE VINEET SARAN
THE HON’BLE MR JUSTICE B MANOHAR
Review Petition 179 / 2014 in ITA 139/2015
Between 1 Commissioner of Income Tax
C R Building, Queens Road
Bangalore ] 2 Deputy Commr. Of Income Tax
Circle 11(1), Rashtrothana Bhavan
Nrupathunga Road
Bangalore
Petitioners
(By Sri Jeevan J Neeralgi, Adv.)
And
M/s Axa Business Services Pvt Ltd # 16/2, Residency Road Bangalore
Respondent
(By Sri S Parthasarathy, Adv.)
Review Petition is filed under O 47 R 1 & 2 r/w S.151, CPC for review of judgment dated 9.10.2013 in ITA 139/2013.
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 thereafter, 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 of Direct Taxes which alone is authorized 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 this position.
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 Appropriate Authority for considering such an application, 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.
Sd/- Judge
Sd/-
Judge an