TMI Blog2015 (5) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... im of the Petitioners based on the returns filed by the Petitioners but only considered whether the delay in filing such returns deserves to be condoned. Such returns and the claim of the Petitioners have to be examined by the Respondents on its own merits. Petition allowed. - Writ Petition Nos. 225 & 505 of 2011, Writ Petition No. 225 of 2011 - - - Dated:- 7-5-2015 - F. M. Reis And M. S. Sanklecha,JJ. For the Petitioner : Mr Valmiki Menezes Ms Vidhati Shetye, Advs. For the Respondent : Ms Asha Desai, Adv. JUDGMENT (Per F. M. Reis,J. ) Heard Shri Valmiki Menezes, learned Counsel appearing for the Petitioners and Ms. Asha Desai, learned Counsel appearing for the Respondents. 2. Both the Petitions were taken up t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out that the delay was held to be of 17 months in filing the returns overlooking the fact that the last date of filing the returns was on or before 31.03.2008 which was in fact filed, however, was electronically transferred on 01.04.2008 for no fault of the Petitioner. Learned Counsel further pointed out that the Petitioners have made out a sufficient cause to condone the delay which has been erroneously refused by the Respondent. The learned Counsel has thereafter taken us through the impugned Order, and pointed out that the delay was on account of genuine hardship to the Petitioner as the Petitioner was unable to electronically transfer Form - 1 on 31.03.2008 due to some fault with the server of the Respondent. The learned Counsel has t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d specified hereunder namely : (a) . (b) . (c) where the claim is in respect of income which is assessable for any other assessment year, (one) year from the last day of such assessment year. (d) . 8. Section 139 (4) of the said Act reads thus : Section 139 (4) Any person who has not furnished a return within the time allowed to him under sub-section (1) or within the time allowed under a notice issued under sub section (1) of Section 142, may furnish the return for any previous year at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. Section 119(2)(b) of the Said Act, reads thus : (b) the Board may, if it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said observations and considering that the delay in the present case is only of one day, we find that the approach of the Respondents in refusing to condone the delay is a pedantic which, if allowed to stand, would result in great hardship to the Petitioners for no fault of the Petitioners. The Petitioners have also produced the hard copy to show that in fact such return in Form - 1 were filed on 31.03.2008 which was admittedly the last date for filing such returns. This factual aspects have not been disputed by the Respondents. Needless to say, we have not examined the merits of the claim of the Petitioners based on the returns filed by the Petitioners but only considered whether the delay in filing such returns deserves to be cond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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