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TMI Blog2022 (2) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... f the view that no adjournment is required. In fact, the Petitioner s application for condonation of delay has been rejected in the present case without giving any reason. In the impugned order, the Respondents had examined the Petitioner s case on merit and rejected the claim of the Petitioner on the ground that the same was not genuine. In the opinion of this Court, the Respondents by deciding a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W.P.(C) 1819/2022 1. The matter has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the order dated 23rd August, 2021 passed by the Respondent No.1 for the Assessment Year 2018-19. Petitioner seeks condonation of delay in filing return of the income by the Petitioner for the Assessment Year 2018-19. 3. Learned counsel for the Petitioner sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 under Section 119(2)(b) of the Income Tax Act, 1961 seeking condonation of delay in filing the return. However, she states that the Respondents rejected the Petitioner s application without appreciating that the Petitioner was not able to file his return as the TDS was not reflecting in petitioner s 26AS at the time of due date of filing the ITR for the Assessment Year 2018-19. She further stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad examined the Petitioner s case on merit and rejected the claim of the Petitioner on the ground that the same was not genuine. In the opinion of this Court, the Respondents by deciding an application for condonation of delay has effectively passed an assessment order without giving an opportunity to the Petitioner to argue his case, which is contrary to law. 7. Consequently, the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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