9911796707
TMI Blog2020 (11) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... nline, which he failed to do. That apart, after August 2018, the petitioner has approached this Court vide present writ petition after a lapse of more than three years. We are unable to accept the claim of the petitioner as we find that the claim of the petitioner is barred by delay. The petitioner ought to have made claim for recovery within a reasonable time after 17.07.2018. On ascertaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund of ₹ 40,147/- for the assessment year 2014-15. The petitioner claims that the Income Tax Return was filed on 12.09.2014 through PAN No.AAAAM7407N against the acknowledgement No.673120914014425 and the same was filed in Form No.5 to ACIT II (1) Gurgaon, wherein the gross profit was ₹ 9,412/- which was claimed as exempt under Section 80P of the Income Tax Act (hereinafter referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee had not filed his ITR online/e-file. Further, the assessee was advised vide letter F.NO./DCIT/C-2/GGN/2017-18/1349-1402 dated 22.05.2017 to remove defects in ITR but the assessee has neither filed the ITR online nor filed application u/s 119(2)(b) for condonation of delay as advised vide the above mentioned letter sent by the DCIT, Circle-2(1), Gurgaon. The assessee is requested to submit th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also asked to remove defects in ITR but the assessee has not removed the same till date. Therefore, the refund claimed by the assessee can not be processed. So refund cannot be issued in light of above facts and grievance stands disposed. Admittedly, as per Section 139 of the Act, the petitioner was required to file the ITR online, which he failed to do. That apart, after August 2018, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
