No waiver of Interest if delay in return filing was not because of impounding of documents

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HIGH COURT OF KERALA

Shebin Jewellery

v.

Chief Commissioner of Income-tax, Cochin*

W.P. (C) NO. 5799 OF 2008(M)

DECEMBER 3, 2012

 

It is a fact that the documents were given to the petitioner only after more than two years. But the reasons stated by the Chief Commissioner would unequivocally indicate that initially the request was made to release the books of account and documents; then the returns were prepared even without the originals.The assessee had requested for copies of the books and documents only by 23/03/2004 which was later supplied after the alleged delay. But it is indicated that from the returns it was found that unaccounted transactions have been included, the same could have been done without verification of the records. In other words, though the assessee was requesting for the records it did not make any difference as the returns were not in terms with the documents produced and there were unaccounted transactions. This finding of fact by Chief Commissioner has resulted in not exercising the jurisdiction to waive interest completely. However, a small concession has been granted on account of the fact that there had been some delay on the part of the department in providing the copies of the documents. Therefore, this is a case where the assessee was only trying to point out the non-availability of records as a reason for not filing the returns in time. Returns were considered and Exts. P12 and P13 assessment orders were passed intimating the unaccounted transactions also.

That being the situation, I do not think that there will be any justification for this Court to extend the scope of judicial review to Ext.P15 order. I do not find any illegality or arbitrariness in the said decision nor can it be stated to be unreasonable. This Court cannot sit in appeal against the said finding of fact by the Chief Commissioner.