The assessee applied for condonation of 1,585 days\u2019 delay in filing a revised return for AY 2015-16. The Additional Commissioner signed an order under S.119(2)(b) stating it was with the approval of the Member (Income-tax), CBDT. The assessee challenged the order by writ petition. The Court set aside the order and remitted the matter to CBDT to decide the application afresh. It held that orders under S.119(2)(b) that affect civil consequences should ordinarily be passed after compliance with principles of natural justice, including a personal hearing. An approval by a member without the member personally passing a reasoned order and giving opportunity of hearing is not sufficient. Order was set aside\u00a0 and matter remanded to CBDT to pass well reasoned after hearing assessee. (AY. AY 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 119 : Central Board of Direct Taxes-Condonation of delay-Delay of 1585 days in filing revised return-Personal hearing mandatory-Violation of natural justice-Order was set aside-Matter remanded to CBDT to pass well reasoned after hearing assessee. [S. 119(2)(b),139, 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-56673","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eK5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56673","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=56673"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56673\/revisions"}],"predecessor-version":[{"id":56674,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56673\/revisions\/56674"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}