Jammu & Kashmir High Court
Abhimanyu Sharma vs Union Of India And Another on 12 December, 2019
Author: Rajesh Bindal
Bench: Rajesh Bindal
Sr. No. 31
HIGH COURT OF JAMMU AND KASHMIR
AT JAMMU
WP(C) PIL No. 42/2019
CM No. 8121/2019
Abhimanyu Sharma ..... Petitioner (s)
Through :- None
V/s
Union of India and another .....Respondent(s)
Through :- None
HON'BLE THE CHIEF JUSTICE
Coram:
HON'BLE MR. JUSTICE RAJESH BINDAL, JUDGE
ORDER
01. There is no appearance on behalf of the parties, when the matter is called out.
On the 4th November 2019, we had recorded the following order:
"01. The instant writ petition was premised on the grievance that on account of the difficulties being faced by the residents of Jammu and Kashmir and the interruption of the Broadband facility which was not accessible to all residents, it was difficult for the persons residing in the Jammu and Kashmir to file income tax returns which under Section 139(1) of the Income Tax Act 1961 can be filed through online mode only.
In this backdrop, the petitioner filed the present writ petition in public interest seeking the following directions:
" (a) Mandamus, commanding and directing the respondents to further extend the „due-date' as prescribed under Section 139 (1) of the Income tax Act, 1961 for filing the Income Tax-return for the assessment year 2019-20 which has expired on 31.08.2019, to 31.03.2020 2 WP(C) PIL No. 42/2019 or till the time the Internet Facility is completely restored in the State of J&K, which ever is later, for the residents of the state of Jammu & Kashmir in as much as internet facility for filing of the ITR online is not available since 05.08.2019 In every part of the state.
(b) Mandamus, commanding and directing the respondents to further extend the „due-date' for filing income-tax-returns and the audit reports for Assessment year 2019-20 for assesses covered under Clause(a) of Explanation 2 to sub section (1) of Section 139 of the Income tax Act. 1961 from 31.10.2019, to 31.03.2020, or till the time the Internet Facility is completely restored in the State of J&K, which ever is later , for the residents of State of Jammu and Kashmir in as much as Internet faculty for filing of the ITR online is not available since 05.08.2019 In every part of the state.
(c) Prohibition, restraining the respondents from collecting fee/ fine as provided under section 234F of the Income Tax Act, 1961 for delay in filing the income-tax-
return for the assessment year 2019-20 from the residents of state of Jammu &Kashmir.
(d) Prohibition, restraining the respondents from collecting penalty as provided under sec 271B of the Income Tax Act, 1961 for delay in fling the audit report for the assessment year 2019-20 from the residents of state of Jammu and Kashmir.
(e) Any other writ, order or direction which this Hon‟ble Court may deem fit or proper in the facts and circumstances of the case."
02. Today, Mr. Dharminder Gupta, Income Tax Officer, Jammu Headquarters of the Income Tax, has appeared before us and has handed over a notification dated 31st October 2019 issued by the Government of India which reads as follows:
" Order under Section 119 of the lncome-tax Act 1961 On consideration of reports of disturbances in internet facility in certain areas of Jammu and Kashmir, 3 WP(C) PIL No. 42/2019 the Central Board of Direct Taxes (CBDT), in exercise of powers conferred under section 119 of the Income-tax Act, 1961 („Act‟) and in partial modification of CBDT‟s order under section 119 of the Act dated 23.07.2019 and 27.09.2019, hereby further extends the 'due-date' for filing of Income-tax Returns/Tax Audit Reports to 30th November, 2019 in respect of all categories of Income - tax assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh who were/are required to file the Income-tax Returns/Tax Audit Reports by the due date specified under section 139(1) of the Act read with orders of CBDT under section 119 of the Act dated 23.07.2019 and 27.09.2019.
2. It is also clarified that ITRs filed by the certain categories of income-tax assessees who were remand to file ITRs by 31.08.2019, but have filed ITRs after 31.08.2019 till the date of issuance of this order shall be deemed to have been filed within the due date specified under section 139(1) of the Act read with CBDT's order section 119 of the Act dated 23.07.2019.
-Sd-
(Rajarajeshwari R.) Under Secretary to the Government of India"
(Emphasis by us)
03. On reading of the above, it would appear that all the grievances which were expressed by Mr. Abhimanyu Sharma, Advocate, who has filed the writ petition in person, appear to have been met.
Therefore, nothing further remains for adjudication in the matter.
04. There is no appearance on behalf of the petitioner today. In the interest of justice, we defer orders today to enable the petitioner to make any additional submissions, if deemed necessary.
05. List on 8th November 2019."
4 WP(C) PIL No. 42/201902. There was no appearance for the petitioner, when the matter was listed on 8th November 2019 as well.
03. The matter was directed to be listed today. There is no appearance on behalf of the petitioner even today.
04. From the facts noted by us on 4th November 2019, it would appear that the grievance made by the petitioner stands redressed by the respondents.
05. In view thereof, this writ petition is rendered infructuous and is disposed of as such.
(RAJESH BINDAL) (GITA MITTAL)
JUDGE CHIEF JUSTICE
Jammu
12.12.2019
Muneesh
Whether the order is speaking : Yes / No
Whether the order is reportable : Yes/ No MUNEESH SHARMA 2019.12.13 15:43 I attest to the accuracy and integrity of this document