An application under Section 119(2) of the Income Tax Act, 1961 is directed by the Madras High Court to be submitted related to the refund of TDS related to compensation from a Motor Accident Claims Tribunal (MACT). The delay in filing Income Tax Returns (ITRs) had impeded this process.
The applicant for the case asks for direction from the respondents to acknowledge the belated return filing for the AY 2019-20 to enable the consideration of the claim of the refund. The applicant was engaged in a road accident dated 07.10.2012 directing to the legal procedure for the compensation. Post distinct legal proceedings along with the petition, the compensation amount was increased to Rs 73,25,806.
On the payment of the same compensation, the Insurance Company deducted Tax Deducted at Source(TDS) amounting to Rs. 5,69,000. To avail of the refund of this TDS, the applicant has furnished the income return for the AY 2019-20 beyond the stipulated time limit, including with a representation on 23.02.2023 for condonation of delay, which remained unresolved.
Dr. B. Ramaswamy, senior standing counsel representing the respondent, accepts notice and ensures that the representation will be duly acknowledged and disposed of.
On investigation of the affidavit and related documents, the court observed that the same is regarded appropriate to regard an application u/s 119(2)(b) of the Income Tax Act for condonation. It will remain doubtful if the applicant’s representation is available in the income tax department record.
The writ petition is disposed of by the bench of Justice Senthilkumar Ramamoorthy citing the applicant to submit the application u/s 119(2)(b) of the Income Tax Act before the jurisdictional authority or first respondent/ PCIT within a maximum period of 15 days from the date of receipt of a copy of this order.
PCIT is asked to regard and dispose of it within 1 month from the receipt date of the representation, considering the observations cited in this order. In the same case, no costs are to be levied.
| Case Title | Ravikumar Vs The Principal Commissioner of Income Tax |
| Case Number: | W.P.No.7972 of 2024 |
| Date | 27.03.2024 |
| Counsel For Appellant | Mr.K.Myilsamy |
| Counsel For Respondent | Dr.B.Ramaswamy, Sr. SC |
| Madras High Court | Read Order |
