Law:

Section:

Section 184 of Indian Income-tax Act, 1961 - Firm - Position prior to 1-4-1993 - Whether in order to get benefit of proviso to section 184(4) it was incumbent on assessee to show cause why delay in filing application for registration should be excused and not incumbent on ITO to call upon assessee to show cause - Held, yes - Whether, therefore, where assessee-firm did not show sufficient cause for filing application for registration beyond expiry of prescribed period, said application was rightly rejected by ITO - Held, yes FACTS The ITO held that in the absence of any sufficient cause shown, the applications for registration of the assessee-firm having not been filed before the end of the previous year for the assessment year in respect of which the registration was sought, should be dismissed. On writ : HELD Rule nisi could not be issued for two reasons : (1) the assessee undoubtedly had a right of revision to the Commissioner under the provisions of the Act and there was no reason why he could not resort to it; that remedy was quite adequate; and (2) sub-section (4) of section 184 is mandatory and requires that the application shall be made before the end of the previous year for the assessment year in respect of which registration is sought. The section has a proviso which gives a discretion to the ITO to excuse the delay, but only if he is satisfied that there was sufficient cause for the delay. Having regard to the terms of the statutory provision, the assessee could not take up the stand that the ITO, before rejecting the applications, must give an opportunity to show cause. The applications having been filed out of time, it was incumbent on the assessee to show cause why the delay should be excused, not that it was incumbent on the ITO to call upon the assessee to show cause. Natural Justice is not an abstract proposition, but follows closely the scheme of the statutory provision. The assessee could not convert his default into an occasion for pleading natural justice asking for an opportunity. On that view, the petition was dismissed. Note : The case was decided against petitioner/assesse. CASE REFERRED TO Haji Mohd. Khalu Mohd. Farooq v. ITO [1962] 46…

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