Burden is on assessee to prove no wilful intention not to file Income Tax Returns: Madra HC
Burden is on assessee to prove no wilful intention not to file Income Tax Returns: Madra HC
All taxpayers who are required to file income tax return and who don’t file the return are liable for prosecution under the Income Tax Act- 1961. All non filers have to be cautious about their obligation to file the income tax returns as there are numerous cases where prosecution is launched by the department.
However, prosecution can be waived of rhe taxpayer is able to establish it’s innocent or sufficient cause for kon filing.
Normally, officers don’t proceed with prosecution proceeding if the taxes are dukh paid by the assessee voluntarily before department initiate enquiry proceeding.
1. The IT department contended that the petitioner had deliberately not filed the Income Tax Returns within the stipulated period and therefore, the respondent was not able to assess the income for the escaped assessment, for which the Return should have been submitted.
2.The learned counsel for the petitioner pointed out that the petitioner was not able to file the Returns owing to the fact that the petitioner was under the bona fide impression that his erstwhile employee had filed the tax returns in normal course.
The single judge bench of Justice C.V.Karthekeyan held as follows:
1. Court cannot presume that the petitioner herein is innocent of any of the offences complained.
2. It is for the petitioner to establish such innocence.
3. The platform for establishing such innocence is the Court where the trial is to be conducted.
4. A direction is given to the learned Additional Chief Metropolitan Magistrate/EO-I, Egmore, Chennai, to commence trial and to complete the same on or before 31.01.2022.
