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2021 (4) TMI 596 - HC - Income TaxApplications u/s 119(2)(b) for condoning the delay and accepting the return for the assessment years 2015-16 and 2016-17 - petitioner says that since the order passed under the provision of Section 119(2)(b) does not come within the ambit of the orders specified in Section 245 of the said Act, the said order is also not appealable - HELD THAT:- The department ought to have taken a justice-oriented approach instead of taking a highly pedantic approach in refusing to condone the delay on the part of the petitioner in filing the return for the assessment year 2015-16. The order dated 25th August, 2020 passed by the Principal Chief Commissioner of Income Tax (International Taxation), being the respondent no.1, in respect of the assessment year 2015-16 is set aside. The Principal Chief Commissioner of Income Tax (International Taxation), being the respondent no.1, is directed to reconsider the petitioner’s application made for condoning the delay and accepting the return for the assessment year 2015-16. The petitioner should communicate this order to the Principal Chief Commissioner of Income Tax (International Taxation), immediately. The Principal Chief Commissioner of Income Tax (International Taxation), being the respondent no.1, should decide the matter within a period of two months from the date of being approached.
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