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2022 (2) TMI 122 - HC - Income TaxCondonation of delay in filing the Return - Petitioner was not able to file his return as the TDS was not reflecting in petitioner’s 26AS at the time of due date of filing the ITR for the Assessment Year 2018-19 - HELD THAT:- Keeping in view the impugned order, this Court is of the view that no adjournment is required. In fact, the Petitioner’s application for condonation of delay has been rejected in the present case without giving any reason. In the impugned order, the Respondents had examined the Petitioner’s case on merit and rejected the claim of the Petitioner on the ground that the same was not genuine. In the opinion of this Court, the Respondents by deciding an application for condonation of delay has effectively passed an assessment order without giving an opportunity to the Petitioner to argue his case, which is contrary to law. Consequently, the impugned order dated 23rd August, 2021 is set aside and the delay in filing return of the income by the Petitioner for the Assessment Year 2018-19 is condoned.
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