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2023 (6) TMI 1287 - HC - Income TaxRejection of ITR by the CPC as defective u/s 139(9) - Condonation of delay in filing the application for rectification of error committed in the return of income - removal of defects in return of income - Return of income filed u/s 44ADA declaring the professional income as well as income from trading in shares - HELD THAT:- As decided in ADCC Infocom (P.) Ltd [2023 (4) TMI 245 - BOMBAY HIGH COURT] wherein the expression ‘genuine hardship’ has been discussed, if the facts of the present case are examined, we are of the view that the petitioner has pointed out genuine hardship caused to the petitioner as a result of which the mistake committed in the return could not be rectified, as suggested by the CPC within the stipulated period. As in the present case one of the authorities of Revenue i.e. PCIT-1 passed an order on 07.09.2021 in favour of the petitioner, wherein as specifically observed by the said authority that, ‘in view of the genuine hardship faced due to lockdown in Ahmedabad city due to the corona pandemic, the assessee could not comply with the notice issued by the CPC, Bangalore within the stipulated period’ and by giving the said finding, the order was passed by the said authority in favour of the petitioner. As observed hereinabove, the said authority was not having jurisdiction to pass said order and therefore the same was withdrawn. Be that as it may, the fact remains the one of the authorities of the Revenue considered the case of the petitioner and thereby granted relief in favour of the petitioner. Thus, in view of the aforesaid facts and circumstances of the present case, the case of the petitioner deserves consideration. Hence, petition is allowed.
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