Debangsu Basak, J. - (1.) An order dated November 22, 2017 by which the authorities refused to regularise the delay in payment of the third installment is under challenge in the present writ petition. The petitioner has an alternative prayer that, in the event, the Court is pleased not to grant the first prayer then, the amount deposited by the petitioner should be adjusted against the order of assessment already passed.
(2.) Learned advocate appearing for the petitioner submits that, the petitioner availed of the Income Declaration Scheme, 2016. The petitioner was required to pay the amount of tax in three installments. The petitioner paid the first two installments within the time period prescribed therein. The petitioner could not pay the third installment within the prescribed time period due to medical emergency in the family of the petitioner. The mother of the petitioner was hospitalized and subsequently died on October 5, 2017. The petitioner made the deposit on October 16, 2017. There was a delay of fifteen days in paying the third installment. The petitioner applied to the authorities for regularisation of such deposit. Such request was rejected by the impugned order. He relies upon (Siddharth Rastogi vs. Central Board of Direct Tax, 2018 402 ITR 17) and submits that, the facts scenario in the present case is better than the one prevailing in Siddharth Rastogi (supra). There, the assessee was found to have forgotten the date of payment. In the instant case the petitioner suffered problem which was beyond the control of the petitioner. There are documents evidencing that the mother of the petitioner was ill, the petitioner was not attending his duties and the petitioner did not travel abroad during such period and the mother of the petitioner expired on October 5, 2017. Therefore, these extenuating circumstances should be taken into consideration and the delay in payment of the third installment be regularised. Alternatively, the amount deposited in terms of the Scheme be adjusted towards the order of assessment.
(3.) None appears for the respondents.;