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2015 (8) TMI 1573 - HC - Income TaxCondonation of delay in filing his income-tax return late by 30 months - rejection of refund claim - Order passed u/s 119 - petitioner submitted that the delay in filing the income-tax return beyond the specified period, was on account of “genuine hardship” and during the relevant period, he was a distributor of ‘Cable Master’ for the entire State of Haryana and thus, due to his field duty his family life remained disturbed. More so, the TDS certificates were also misplaced - HELD THAT:- Genuine hardship explained by assessee is completely devoid of any merit, because, the petitioner has not been able to refute the stand of the respondent that he never remained distributor of ‘Cable Master’ after 31.03.2009, as per his own certificate dated 16.04.2008 (Annexure P-2) issued by M/s Innetwork Entertainment Limited and thus, it is evident that the petitioner had no field duty after 31.03.2009. Resultantly, the question of disturbance of his family life does not arise at all. Accordingly he cannot be permitted to allege that he could not file his income-tax return in the prescribed time on account of above reason. So far as the second grouse raised by the petitioner regarding misplacement of his TDS certificates is concerned, the same has also no legs to stand, because he has not produced copy of any FIR or DDR in support of his above assertion. In the absence of any such corroborative evidence, his above plea is not liable to be accepted. Thus as whether there existed genuine hardship or sufficient cause for condonation of delay or not, it depends upon evaluation of totality of facts and circumstances in a given case. As noticed above, the petitioner has miserably failed to convince that he had any “genuine hardship” in filing his income-tax return late by 30 months, therefore, no benefit whatsoever of the aforesaid authorities can be given to him.
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