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2019 (11) TMI 463 - HC - Income TaxCondonation of delay - delay in filing the petition for refund of amount - according to the petitioner, his mother was undergoing medical treatment for uncontrolled hypertension and cardio myopathy for a long period and she died on 18.05.2016 and thereafter, he submitted the application, for return of refund of money - HELD THAT:- In the present case, the authority has failed to pass such orders, within the specified period and only on the complaint made by the petitioner, the order of rejection came to be passed on technical grounds rejecting refund of the amount, instead of deciding the issue on merits. The reason for not condoning delay is not supported by any material and it may not cause any genuine hardship. Insofar as the authorities are concerned, the amount of ₹ 1,89,153/- (Rupees One Lakh and Eighty Nine Thousand and One Hundred and Fifty Three only) may be small, on the other hand, it is a big amount, in the view of point of common man. The petitioner has stated that he is precluded from submitting the documents in respect of the medical treatment taken for his mother. Insofar as the petition for condoning the delay is concerned, when reasons are adduced, the authorities should try to consider the same and deal with the case on merits, instead of disposing of the matter on technical grounds. If at all the petitioner has to be refunded as per the claim made based on the documents, the authorities should refund the amount and it cannot be rejected on technicalities. It is well settled law by the Hon'ble Supreme Court that instead of rejecting the matters on technicalities, the Courts shall do substantive justice by deciding the case on merits. In such view of that matter, the respondent ought to have condoned the delay and decided the matter on merits. Impugned order passed by the respondent dated 04.06.2019 is set aside and the matter is remanded back to the respondent for fresh consideration
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