Gauhati HC asked CBDT to re-consider Tax Bar Associations request to extend TAR Due Date

Gauhati HC asked CBDT to re-consider Tax Bar Associations request to extend TAR Due Date: Today, Gauhati High Court heard the writ petition filed by Tax Bar Associations and instructed CBDT to consider the representation filed by TBA for extension of due date upto 31st Jan, 2019 and dispose off the representation filed by TBA to that effect on or before 25th Oct, 2018 by way of a speaking order. The court has also elaborately discussed the problems to be faced by the assesses and accountants in case the date is not extended as requested vide the said representation. The Court has also given liberty to the petitioner to file a petition again if the disposal of representation of TBA for extension of date till 31.01.2019 by CBDT is not proper and reasonable. Adv. Medha Lila Gope, Guwahati appeared on behalf of the Tax Bar Association. Below is Full text of the Order: Heard MS. M.L. Gope, learned counsel appearing for the petitioners, Also heard Mr. S.C. Keyal, learned Assistant Solicitor General of India appearing for the respondents. The present petition has been filed seeking for a direction to the respondent no. 1 and/or 2 to extend the due date of fing of tax, Audit Report and Income-Tax Return, contending that the earlier date fixed on 30.09.2018 is too short for the purpose of filing the same, as it involves various processes and Information to be obtained by the concerned assessees including Information relating to GSTR-9, for which the time may be extended up to 31.12.2018. Mr. S.C. Keyal, learned counsel appearing for the respondents however, submits that the dead-line has been already extended by the authorities up to 31.10.2018 and, as such, the petitionersor the assessees would have ample time to submit their returns in terms of the aforesaid order dated 08.10.2018 Issued under section 119 of the lncome Tax Act, 1961, by the Ministry of finance, Department of Revenue, Central Board of Direct Taxes, and, as such, there may not be any need to issue any direction In this petition and It may be closed. Ms. Gope, learned counsel appearing for the petitioners, however, submits that even if the deadllne is extended upto period of 31.10.2018, it would be an onerous exercise and it may not be sufficient for the reasons mentioned above. She further submits that the petitioners had already approached the authorities by submitting a representation on 20.09.2018 and the petitioners would be satisfied for the time being if a direction is issued to the respondents to consider the said representation, on or before 25.10.2018, so that if in any event the authorities are convinced by the representation the authority may extend the time as sought for and if the authorities decline to entertain the representation, the petitioners may be permitted to move this court again for extension of time. Having heard the learned counsel for the parties, this Court is of the view that this petition can be disposed of at this stage with the direction to the respondent authorities to consider on or before 25.10.2018 the representation submitted by the petitioners on 20.09.2018 for extension of due date for filing return, by issuing a speaking order so that inthe event the petitioners are aggrieved by the order that may be passed, they would have theliberty to approach this Court again. With the aforesaid observations and directions, the present writ petition is disposed. To download Copy of the Judgement Click Here. Please note this judgement is not yet updated on Gauhati HC Website. Once it is updated on Gauhati HC website it will be updated here. You May Also Like:Extend Tax Audit Return Due date by Another 15 Days & Waive Interest us 234A: Rajasthan HC