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Impugned order Ext.P7 dated 5-6-2020 is quashed and matter is remitted to 1strespondent to decide the rectification application Ext.P6 afresh, in accordance with law, after affording an opportunity of being heard to the petitioner.

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Sec. 154 of the Income-tax Act, 1961—Rectification of mistake – As per the facts o the case, the return of income for the assessment year 2018-19 has to be filed on or before 31-10-2019. However, as per the circular dated 27-2-2019 of the CBDT, time to file return was extended upto 28-2-2020. Petitioner filed the returns within the aforementioned provisions of the circular however received the assessment on 29-6-2019. Petitioner filed a rectification application dated 7-11-2019, however vide communication dated 29-1-2020 the concerned ITO informed the petitioner that owing to non functionality that the petitioner rectification cannot be decided. Thus, the petitioner filed writ petition. The petitioner submits that without complying the principles of natural justice the impugned order Ext.P7 dated 5-6-2020 has been passed by rejecting the rectification application. High Court allowed the writ petition holding that “I am of the view that the petitioner cannot be relegated to alternate remedy as the order prima facie is without jurisdiction. Accordingly, impugned order Ext.P7 dated 5-6-2020 is quashed and matter is remitted to the respondent to decide the rectification application Ext.P6 afresh, in accordance with law. - ERNAKULAM DISTRICT POSTS TELECOM AND BSNL EMPLOYEES CO-OPERATIVE SOCIETY LTD. V/s ITO - [2020] 273 TAXMAN 021 (KER)

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