TMI Blog2018 (4) TMI 1533X X X X Extracts X X X X X X X X Extracts X X X X ..... he returns for the relevant assessment years in question is condoned subject to denial of interest for the delayed period if found to be entitled for refund. Respondent No.3 is permitted to scrutinize the returns in accordance with law subject to the condition that petitioner gives an undertaking before this Court that she will not raise objections on the aspect of limitation in the event any demand has to be made by the department rather than making refund, as claimed, if found so, on concluding the assessments. - Writ Petition Nos. 15891-15893/2016 (T-IT) - - - Dated:- 27-3-2018 - MRS. S. SUJATHA, J. For The Petitioner : Balram R. Rao, Adv For The Respondent : K.V. Aravind, Adv. ORDER Petitioner has challenged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and issue the refund orders. The respondent No.1 called for the report from the CIT (IT) Bengaluru who in her report submitted that the authorized representatives of the assessee appeared before the CIT (IT) Bengaluru and submitted that the assessee was not in a position to file her returns file her RsOI on time due to severe financial crisis in the United States of America and the injuries sustained by her in an accident, enclosing a medical report in support of the claim. Considering the report, respondent No.1 held that the medical certificate dated 11-12-2013 would not support the case of the petitioner since she suffered injuries owing to the accident occurred in December 2013 as well as the age related problems i.e., mental agony, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to scrutinize the returns, a condition may be imposed to the petitioner to undertake before this Court that on such scrutiny, if the Authorities come to a conclusion that the petitioner is liable to pay the tax and a demand has to be raised, then the petitioner shall ensure that no objections shall be raised regarding limitation to raise the demand. Learned counsel has no objections to direct the Authorities to scrutinize the returns with the aforesaid observations. 5. I have given my anxious consideration to the arguments advanced by the learned counsel appearing for the parties and perused the material on record. 6. In terms of Section 119(2) (b) of the Act, CBDT is vested with the powers to admit an application or claim for any e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing the income tax returns. 7. It is trite law that rendering substantial justice shall be paramount consideration of the Courts as well as the Authorities rather than rejecting on hyper-technicalities. It may be true that there is some lapse on the part of the petitioner, that itself would not be a factor to turn out the plea for filing of the return, when the explanation offered was acceptable and genuine hardship is established. Sufficient cause shown by the petitioner for condoning the delay is acceptable and the same cannot be rejected out-rightly on technicalities. 8. Considering the overall circumstances, the delay of 1232 days in filing the returns for the relevant assessment years in question is condoned subject to den ..... X X X X Extracts X X X X X X X X Extracts X X X X
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