The Petitioner, \u00a0filed a revised return under Section 139(5) of the Income -Tax Act, 1961, for the Assessment Year\u00a0 2015\u201316, with a delay of 1585 days. The Revenue rejected the Petitioner\u2019s application for condonation of the delay without granting a personal hearing. The Petitioner challenged \u00a0the order refusing to condone the delay of about 1585 days in filing a revised return under Section 139(5) of the Income Tax Act, 1961 . \u00a0The petitioner contended that no opportunity of personal hearing was given before rejecting the application for condonation of delay . Honourable High Court set aside the order and directed \u00a0the Revenue \u00a0for fresh consideration for considering the application for condonation of delay \u00a0further consideration should be following the law and after giving the Petitioner an opportunity of a hearing. The CBDT or the Member to whom such function is assigned must pass a reasoned order and communicate to the Petitioner. This exercise must be completed within three months of uploading the order . (AY. 2015 -16 ) (WP(L) No.21487 of 2024 dt .21-1 -2025 )<\/p>\n
\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 119 : Central Board of Direct Taxes- Circular \u2013 Condonation of delay of 1585 days \u2013 Revised return \u2013 Principle of natural justice -No personal hearing was granted – In the absence of any provision to the contrary, such principles should be read into the unoccupied interstices of a statute- Order of rejection is set aside and directed to pass the order after granting the personal hearing . [ S.119(2)(b), 139(5) Art. 226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-50186","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d3s","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=50186"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50186\/revisions"}],"predecessor-version":[{"id":50187,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50186\/revisions\/50187"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}