COMMISSIONER OF INCOME TAX Vs. SHAH RAVINDRA DEROGARH

JUDGEMENT

(1.) The Revenue has challenged an order passed by the Income-tax Appellate Tribunal dated September 13, 2013, as at annexure A to the petition. Brief facts are as under:

(2.) The Commissioner finally passed an order on February 21, 2009, and rejected the petitioner's application under section 119(2) of the Act. He observed that the petitioner's application of ignorance of law was not a valid excuse. No genuine hardship was also demonstrated.

(3.) The respondent thereupon approached the Income-tax Ombudsman taking up the issue of rejection of his application for condonation of delay. The Ombudsman disposed of such application by an order dated December 5, 2012. In such order, while upholding the order of the Commissioner, the Ombudsman disapproved the stand adopted by the Commissioner before the Ombudsman. The relevant portion of the order reads as under: