TMI Blog2016 (3) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay in filing the return had occurred deliberately or on account of culpable negligence or on account of mala-fides. Further, the petitioner do not stand to benefit by resorting to delay as held by the High Court of Bombay. In fact, they runs a serious risk. Moreover, when the petitioner had satisfactorily explained the delay in filing the said return, the approach of the first respondent should be justice oriented so as to advance the cause of justice. In this case, when the petitioner as a litigant is entitled to claim carry forward loss, mere delay should not defeat the claim of the petitioner. The judgments relied on by the learned counsel for the petitioner squarely applies to the facts and circumstances of the present case. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required documents ready for filing/uploading the return of income for the assessment year 2010-11 and that they were awaiting certain details with reference to Tax Deducted at Source (TDS) by their bankers and customers etc., and hence, decided to file their returns on 15.10.2010 i.e., on the last date for filing of returns. Further, the petitioner has stated that on 15.10.2010, they had been trying to upload their returns on the online website of the Income Tax Department since 7.00 P.M. However, due to the last hour rush and due to technical snags in the website of the Income Tax Department, the said return could not be uploaded on 15.10.2010 but only in the midnight of 15.10.2010 and hence, the date of filing has been reckoned by the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the first respondent requesting them to consider the hardships faced by them in filing the original return on 15.10.2010 which was wrongly reckoned as filed on 16.10.2010 and therefore, to condone the delay of 2 hours in filing their returns and thereby, treat the return filed by them as return under Section 139(1) of the Act to enable the Petitioner Company to claim the carry forward loss under Section 139(3) of the Act. However, the first respondent rejected the prayer made by the petitioner stating that there was no justifiable reason to condone the delay in filing the return of their income by the Petitioner Company. 3. Heard Mr.R.Sivaraman, learned counsel for the petitioner and Mr.Arun Kurien Joseph, learned counsel appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o as to advance the cause of justice. If refund is legitimately due to the litigant, mere delay should not defeat the claim for refund. iii) In Lodhi Property Company Ltd., Vs. Under Secretary, Department of Revenue reported in 2010 (323) ITR 441, wherein, the Hon'ble Division Bench of High Court of Delhi, has held that while rejecting the petition for condonation of delay, the CBDT should give sufficient reason for rejecting the same. 5. Countering the submissions made by the learned counsel for the petitioner, Mr.Arun Kurien Joseph, learned counsel appearing for the respondent submitted that the petitioner has not given sufficient cause for the condonation of delay and therefore, the first respondent has rightly rejected the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court of Bombay. In fact, they runs a serious risk. Moreover, when the petitioner had satisfactorily explained the delay in filing the said return, the approach of the first respondent should be justice oriented so as to advance the cause of justice. In this case, when the petitioner as a litigant is entitled to claim carry forward loss, mere delay should not defeat the claim of the petitioner. The judgments relied on by the learned counsel for the petitioner squarely applies to the facts and circumstances of the present case. In these circumstances, I am of the view that the first respondent should have condoned the delay of one day in filing the return by the petitioner. 8. For the reasons stated above, the impugned order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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