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TMI Blog2020 (3) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... he submission of his returns. Taking note of the overall facts of this case and more particularly, taking into account the tragic circumstances, under which the petitioner was forced to undergo in view of the serious cancer ailments, that had affected his young and infant daughter, this Court is of the considered view that the matter could be given a second look by the 1st respondent after considering all the matters afresh. Accordingly, It is ordered that the matter will stand remitted to the 1st respondent for consideration of all the matters afresh and after taking into account the additional materials that being produced by the petitioner without any further delay. - WP(C).No.1503 OF 2020(K) - - - Dated:- 28-1-2020 - THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS PETITIONER: ADV. SRI.BOBBY JOHN RESPONDENT: SRI.JOSE JOSEPH, SC, FOR INCOME TAX AND ADV. SRI.K. SUDHINKUMAR JUDGMENT The case projected in the W.P.(C.) is as follows : That the petitioner is running a franchise of M/s.Karvy Stock Broking Ltd. at Erattupuetta near Pala in Kottayam District and that he is now aggrieved by the impugned Ext.P4 order dated 30.07.2019 issued by the 1st responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax Act, 1961 and also Ext.P5 circular issued by the CBDT. (c) The impugned order militates against the dictum laid down in this regard by various decisions of the Hon'ble Courts. (d) The impugned order is perverse in nature. In the light of these averments and contentions, the petitioner has filed the instant W.P.(C.) with the following prayers. (i) to issue a writ in the nature of certiorari or any other appropriate order quashing Exhibit-P4 order passed by the 1st respondent. (ii) to issue a writ in the nature of mandamus or any other appropriate order directing the 1st and 2nd respondents to treat Exhibit P2, Exhibit P2A and Exhibit P2B returns filed by the petitioner as returns within the statutory time limit, and to consider the claim of refund pursuant to the same expeditiously. (iii) to issue a writ in the nature of mandamus or any other appropriate order directing the 2nd respondent to refund the amount claimed in Exhibit P2, Exhibit P2A and Exhibit P2B returns, after due verification of the relevant records, expeditiously. (iv) to issue a writ in the nature of mandamus or any other appropriate order directing the 2nd respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration the relevant aspects of the matter and the same cannot be said to be reasonable and proper exercise of power in this regard. The learned counsel for the petitioner would place reliance on various judgments which are as follows. That in Sudha Krishnaswamy v.Chief Commissioner of Income Tax [(2019) 414 ITR 144 (KAR)], the issue that is considered as regarding the correctness of an order rejecting the application for condonation of delay under Sec. 119(2)(b) of the Income Tax Act on the ground that assessee sustained injuries in an accident and also he is facing stringent financial crisis. Therein the Karnataka High Court deprecated the practice of rejecting the said application on hyper technicalities and it was held as follows : 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is urged by Sri.Bobby John Pulickaparambil, learned counsel appearing for the petitioner that the incidents in the petitioner's family is a great tragedy inasmuch as his daughter who was then only 2 years old, was diagnosed with a serious cancerous ailment and he had to run from hospitals to hospitals for treatment of his child and that it is only in view of the extreme mental strain and the circumstances under which the petitioner was forced to divert his energies solely for the purpose of treatment of his child, that the delay has occurred. True, that the petitioner could not concentrate on his business activities, which resulted in the delay in submissions of the returns, but the same occurred only due to these circumstances and that the department has no case that there is any element of culpable negligence or any malafides or there was any deliberate delay on the part of the petitioner in delaying the submission of his returns. Hence, it is urged by the counsel for the petitioner that the impugned order is vitiated and that this Court may grant the reliefs sought for by the petitioner. 11. Sri. Jose Joseph, learned standing counsel appearing for the respondents 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afresh and after taking into account the additional materials that being produced by the petitioner without any further delay. For effectuating such a remit, the impugned Ext.P4 order will stand quashed and Ext.P3 application will stand remitted to the 1st respondent for consideration and decision afresh. The petitioner will immediately give all relevant details of the treatment of his infant daughter and should also given additional medical certificates of the hospitals concerned wherein she was hospitalised or treated either as a inpatient or outpatient showing the details in connection with the disease and various periods in question. Such additional materials by way of medical records of the hospitals concerned may be made available by the petitioner to the 1st respondent along with the affidavit of the petitioner, without much delay, preferably within a period of one month from the date of production of a certified copy of this judgment. In the said affidavit, the petitioner should also meticulously and precisely deals with the factual particulars regarding the treatment of his child and the periods in question. 13. After submission of the said additional materials, the 1s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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