Learning Curve Technologies Bangalore P. Ltd. vs Assistant Commissioner of Income Tax and Another

Dilip B. Bhosale, J.—This writ appeal is directed against the judgment dated March 19, 2013, whereby learned single judge has dismissed the writ petition filed by the appellant. In the writ petition, the appellant impugned the order dated November 7, 2012, passed by the Commissioner of income tax rejecting the application for condonation of delay. The learned judge after reproducing the application filed by the appellant showing the cause for delay in filing the income tax return and refund claim for the assessment year 2009-10, dismissed the writ petition. The relevant observation by the learned judge at page 14 reads thus:

The Commissioner of income tax having the jurisdiction to condone the delay in the matter of effecting refund of TDS, after extending an opportunity to the authorised representative of the petitioner who attended the inquiry and considering the averments set out in annexure B, extracted supra, was of the opinion that the explanation offered is far from satisfactory over the condonation of delay and accordingly by letter dated November 7, 2012, annexure C, rejected the request. In my considered opinion, no exception can be taken to the reasons, finding and conclusions arrived at by the authority.

We have perused the order passed by the Commissioner of income tax, Bangalore, dated November 7, 2012, which was impugned in the writ petition. It appears from the said order that the audit of the appellant was done and the report of the audit was submitted on June 19, 2009. In view thereof, the Commissioner of income tax has rightly held that the accounts were audited well in time and the assessee could have filed the return of income within the time stipulated u/s 139(1) of the Act. We agree with the observations made by the Commissioner of income tax and the learned single judge that change of management cannot be a ground to condone the delay. In the circumstances, we find no substance in the appeal. Hence, the appeal is dismissed.