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2018 (1) TMI 741 - HC - Income TaxSeeking relief u/s 119(2) - condonation of delay in filing return of income which could not be filed within the time prescribed under subsection (1) of Section 139 - Held that:- Within few days after completion of the audit, the return was filed by the petitioner. In the impugned the order, the Board has observed that the presence of the petitioner for audit was not required. This observation is factually incorrect. The presence of the petitioner was necessary for answering various queries which the auditor may have. Moreover, the state of mind of the petitioner due to the tragic event has not been appreciated by the Board. Moreover, the fact that the business income of the petitioner grew during the relevant year is no ground at all to deny relief to the petitioner. What was required to be considered was whether the default in complying with the requirement was due to the circumstances beyond the control of the assessee. Even taking the findings recorded in the impugned order as correct, it is impossible to disbelieve the case of the petitioner that the default was due to the circumstances beyond his control. Thus, both the conditions (i) and (ii) of clause (c) of subsection (2) of section 119 of the said Act were fulfilled in the facts of the case. Considering the findings recorded, the Board has not considered the question whether it is desirable or expedient to relax the requirement for avoiding genuine hardship. For this limited purpose, the application will have to be remanded to the Board (first respondent) for reconsideration.
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