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2019 (11) TMI 463

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..... 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 .....

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..... the Income Tax Act, 1961, for condoning the delay in filing the petition for refund of amount, but the same was not considered by the respondent. After sending complaint to the Prime Minister's Cell, the impugned order dated 04.06.2019 came to be issued, refusing to condone the delay. The reason being that the petitioner has submitted the income tax returns for the assessment years 2014-2015 and 2015-2016, showing the income to the tune of ₹ 13,83,387/- (Rupees Thirteen Lakhs and Eighty Three Thousand and Three Hundred and Eighty Seven only) and ₹ 15,23,848/- (Rupees Fifteen Lakhs and Twenty Three Thousand and Eight Hundred and Forty Eight only) respectively. These earnings, according to the respondent, will prove that the .....

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..... 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 tr .....

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