Delhi HC condones assessee
company’s delay in filing application u/s. 119(2)(b) seeking refund of TDS
amount for AY 2013-14; Takes note of assessee’s submission that its Chartered
Accountant / auditor had inadvertently overlooked the TDS amount while filing
the return, holds assessee’s reasons as being ‘bonafide’; On Revenue’s
stand that the auditor’s omission was not substantiated, HC remarks that, “This
court has difficulty to understand what more plea or proof any assessee could
have brought on record, to substantiate the inadvertence of its advisor.”;
Noting that the assessee did not urge any other grounds such as illness of
someone etc., which could have reasonably been substantiated by independent
material, HC remarks that, “there cannot necessarily be independent proof or
material to establish that the auditor in fact acted without diligence.”;
Moreover, HC observes that the amount was reflected on the TDS portal of IT
Dept. at the relevant time, thus permits assessee to make refund claim and
directs AO to remit the amount due within three weeks time after due verification,
cites co-ordinate bench ruling in Indglonal Investment & Finance Ltd.:HC
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