TMI Blog2021 (1) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... single Judge has set aside the said order and has remanded the matter to respondent No.3 for re-examination of the said application pertaining to condonation of delay in filing the returns for the assessment year 2018-19 - HELD THAT:- On perusal of the impugned order of the learned single Judge as well as the order of appellant No.1/respondent No.1 in the writ petition passed under Section 119(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Mrs. Justice B.V. Nagarathna And The Hon ble Mrs. Justice M.G. Uma For the Appellants : Smt. Sanmathi E.I., Advocate For the Respondent : Sri Mahesh R. Uppin, Advocate JUDGMENT Though there is a delay of forty seven days in filing this appeal, we have, nevertheless, heard Sri Sanmathi E.I., learned counsel for the appellants on the merits of the matter. 2. The legalit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2018-19) was not taken into consideration for being processed. Being aggrieved by the order dated 21/06/2019, appellant No.1 preferred the writ petition. 4. Learned single Judge, who heard the writ petition along with other similar matters, has referred to the decision of the Delhi High Court, passed in Fibrefill Engineers vs. CIT [(2017) 177 TTJ 556 (Del.), wherein it has been held that on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and has remanded the matterto respondent No.3 for re-examination of the said application pertaining to condonation of delay in filing the returns for the assessment year 2018-19. Learned counsel for the appellants further contended that if at all the matter was to be remanded, it ought to have been remanded to appellant No.1 herein, who was respondent No.1 in the writ petition and not to respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal stands disposed. 8. Since a time frame of three months from the date of receipt of the certified copy of the impugned order was granted by the learned single Judge to complete the reconsideration of the application filed by the respondent herein seeking condonation of delay in filing the returns, we now extend the said time by three months from the date of receipt of certified copy of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
