PR. COMMISSIONER OF INCOME TAX Vs. VIVEK KRISHNAMOORTHY

JUDGEMENT

(1.) This intra court appeal by the Revenue seeks to call in question a learned Single Judge's order dtd. 2/11/2023 whereby, respondent-Assessee's W.P.No.16991/2023 (T-IT) having been favoured, relief has been granted to him as under:

(2.) Learned Sr. Panel Counsel appearing for the Revenue seeks to falter the impugned order contending that the learned Single Judge failed to appreciate the delayed filing of ITR for the Assessment Year 2013-14 and further, delayed filing of application for condoning the delay u/s 119(2)(b) of the Income Tax Act, 1961. He also falters the impugned order on the ground that the same runs counter to the CBDT Circular No.9/2015 dtd. 9/6/2015, which the authorities have followed while issuing the order dtd. 29/5/2023 declining refund.

(3.) Having heard the learned Panel Counsel for the Revenue and having perused the Appeal Papers, we decline indulgence in the matter broadly agreeing with the reasoning of the learned Single Judge on which the impugned judgement has been structured. The subject CBDT Circular prescribes a period of six years for filing the refund application and as the condonable limit of delay vide paragraph 3. One cannot ignore paragraph 6 of the Circular which provides for admission of belatedly filed application for refund. The same has not been duly adverted to by the Revenue while declining the claim for refund, although the same was belatedly filed, which aspect has been duly considered by the learned Single Judge.