Merely becauseITR-V sent to CPC not received for no failure on part of assessee, the return cannot be treated as invalid

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In the Bombay High Court

Crawford Bayley & Company
v.
Union of India & Others

Writ Petition No. 2004 of 2011 ,

Date of Decision- 01.12.2011

A.Y. 2009-10

Though the Income Tax Department made a provision for electronic filing of returns, it appears that the ITR-V Form containing the due verification of the return of the assessee was required to be remitted only by ordinary post. The instructions which were furnished to assessees, a copy of which has been placed on record, specifically stipulate that the ITR-V form should not be sent either by registered post or by speed post or courier. The assessee has furnished adequate material before the Court in support of its contention that having filed the return electronically, it had also submitted the ITR-V form by ordinary post. The assessee has done so on 5 April 2010, 18 May 2010 and 18 November 201 0. In that view of the matter, we are of the view that the communication issued by the Income Tax Department on 21 March 2011 is thoroughly misconceived. The order of assessment for assessment year 2009-10, the Court is informed by the learned Counsel for the assessee, has still not been passed. Hence, the provisions of Section 139 (9) can be fulfilled by permitting the assessee to file a verification of the return before the Assessing Officer within a period of one week from today. Learned Counsel appearing on behalf of the Petitioner states that this would be done without any delay and in any event within a week. In that view of the matter and with the aforesaid direction, we quash and set aside the impugned order dated 21 March 2011.