TMI Blog2023 (3) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... d sufficient cause delay occured - HELD THAT:- Having regard to the specific assertion on the part of the petitioner to file the returns on or before the specified date due to bonafide reasons, unavoidable circumstances and sufficient cause coupled with the contention that the said delay was on account of change of Auditors and due to prevailing covid-19 pandemic and having regard to the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akar, learned counsel for the petitioner and Sri E.I.Sanmathi, learned counsel for the respondents. 3. In addition to reiterating various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that on 14.12.2021, petitioner filed an application under Section 119(2)(b) of the Income Tax Act, 1961 (for short, hereinafter referred to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular, the application for condonation of delay dated 14.12.2021 filed by the petitioner, its is clear that the petitioner has stated that due to change of Auditors and due to prevailing covid-19 pandemics, it was not possible for the petitioner to file income tax returns for the assessment year 2020-21 on time. Further, having regard to the specific assertion on the part of the petitioner to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2022 passed by respondent No. 2 vide Annexure-H is set aside (iii) Petitioner is permitted to file the returns within a period of three weeks from the date of receipt of a copy of this order (iv) If the petitioner files the said returns within the stipulated time as aforesaid, respondents shall accept the same without taking into account the delay which stands condoned in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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