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2020 (8) TMI 242 - MADRAS HIGH COURTCondonation of delay in filing the return of income u/s 119(2)(b) - delay in filing the return along with refund claim - HELD THAT:- The second respondent ought to have considered the explanation given by the petitioner for the delay in filing the return along with refund claim, in the light of the facts and circumstances of the case and also the fact that the petitioner had not delayed the filing of the revised return due to negligence, carelessness or due to any other frivolous reason. In that view of the matter, the second respondent ought to have condoned the delay in filing the return rather than taking a very strict and pedantic view of the matter. All, the procedures are meant only to discipline and regulate the conduct of assessee. However, strict application of procedure should not come in the grant of legitimate claim to an assessee. There is some lapse on the part of the petitioner. That itself would not be a factor to turn out the plea for filing the return of income, when the explanation offered is acceptable and genuine hardship is established. It was with a fond hope of getting justice at the hands of the second respondent and thereafter, the first respondent, the petitioner preferred Section 119(2)(b) application seeking to condone the delay in filing the return of income along with refund claim. However, the same were dismissed on the ground of limitation, adopting highly pedantic approach, which cannot be countenanced by this Court, as it is trite law that rendering substantial justice shall be paramount consideration of the Courts as well as the Authorities rather than deciding on hyper-technicalities. For the aforesaid reasons, the order dated 17.04.2012 passed by the first respondent is quashed. Consequently, the delay in filing the return of income by the petitioner relating to the assessment year 2006-07 is condoned. The respondent concerned is directed to process the return of income along with refund claim and pass appropriate orders, on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioner within a period of four weeks from the date of receipt of a copy of this order.
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