- (1.)This petition is filed by the Commissioner of Income-tax-II, Baroda, in somewhat peculiar circumstances. Respondent, one Maheshbhai Dahyabhai Patel, had filed a return of income for the assessment year 2000-01. Such return was filed after the due date prescribed under the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). He, therefore, had moved the petitioner herein for regularisation of such return in terms of Section 119(2)(b) of the Act. His main plank was that he is a retired labourer and was totally ignorant about the Income-tax laws and other technical requirements. On the basis of such return, he had claimed a refund of Rs. 33,949/-. In his application dated June 10, 2003 for above purpose, he stated that his normal salary was below the taxable limit and no Income-tax return, therefore, was filed. Under the Voluntary Retirement Scheme, however, he received a compensation of Rs. 1,30,000/- during the financial year under consideration and the tax of Rs. 33,949/- was deducted at source by the employer company. For the purpose of getting his refund, he had filed the return. The same was, however, beyond the prescribed limit. He, therefore, requested the petitioner to exercise powers under Section 119(2)(b) of the Act.
(2.)Such application was rejected by an order dated January 22, 2008. In such order, the Commissioner recorded that the return was due on July 31, 2000. The same was filed only on June 30, 2003 i.e. nearly three years from the last date for filing the return. He rejected the petitioner's ground of ignorance of law for delay in filing the return.
(3.)Such order of the petitioner was challenged by the respondent before the Income-tax Appellate Tribunal in a Tax Appeal. Such Tax Appeal came to be dismissed by an order dated April 04, 2012. The Tribunal recorded that the appeal which was filed against the order under Section 119(2)(b) of the Act was not maintainable since such order was an administrative order and, therefore, not appealable before the Tribunal.