9911796707
TMI Blog2024 (1) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of rule for the respondent. 3. By this petition under Article 226 and 227 of the Constitution of India, the petitioner has challenged the impugned order dated 06.12.2023 passed by the respondent under Section 119 (2)(b) of the Income Tax Act, 1961 (for short "the Act") 4. Brief facts of the case are as under:- 4.1 The petitioner has challenged the order dated 06.12.2023 passed under Section 119(2) (d) of the Act, whereby the application to condone the delay in filing income tax return for AY 2020-2021 has been refused. 4.2 The petitioner made an application under Section 119(2)(b) of the Act to file belated return of income for assessment year 2020-2021 declaring gross total of income of Rs. 46,25,980/- and tax payable of Rs. 12, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended to 15.02.2021. Given this, it may be observed that the applicant as a proprietor had sufficient time to file the ITR from 31.10.2020 till 15.02.2021, even if the hardship of admitting his father to the hospital from 03.11.2020 till 06.11.2020 is considered. ii. Also, the Hon'ble CBDT on consideration of difficulties being faced by the taxpayers due to the COVID-19 pandemic extended the due date for filing audit reports from 30.09.2020 to 31.10.2020, which was further extended to 31.12.2020 which was further extended to 15.01.2021. However, the applicant has submitted a copy of the Audit Report u/s 44AB of the Act and Audited Financials (P&L Account and Balance Sheet) dated 28.08.2021, which were prepared after a considerable d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irect Taxes for extension of time related to certain compliance by the taxpayer under the Act. It was submitted that as per clause (d) of the said circular filing of belated return under sub-Section 4 of Section 139 of the Act for the assessment year 2020-2021, which was required to be filed on or before 31.03.2021, was extended to be filed on or before 31.05.2021. It was submitted that the petitioner made an application to condone the delay on 06.12.2021. It was further submitted that the Assessing Officer in the report forwarded to the respondent has also recommended the case of the petitioner to condone the delay and the range had also endorsed in the report of the Assessing Officer. It was, therefore, submitted that the impugned order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dship in any case or class of cases, by general or special order, authorise any income-tax authority, not being a Commissioner (Appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law." 8. It is also not in dispute that the petitioner could not file the return due to ill-health of his father within prescribed time limit. It is also not in dispute that the petitioner is entitled to the refund of Rs. 13,49,654/-. 9. In view of the recent decision of the Hon'ble Bombay High Court in the case of Pankaj Kailash Agarwal vs. Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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