9911796707
TMI Blog2022 (5) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... At the time of hearing of appeal, none appeared for assessee. However, upon perusal of grounds of appeal, it transpires that the assessee has been denied carry-forward of losses in view of the fact that the return of income was filed just 12 minutes and 31 seconds past midnight which was the deadline for filing of return of income. The assessee has attributed the delay to technical sang and last rush-hours on the Income Tax Portal. The Ld. Sr. DR submitted that late filing of return of income would disentitle the assessee to claim carry-forward of losses. The proper course for the assessee would be to seek condonation from appropriate authority u/s 119(2)(b) of the Act. After considering the submissions and the impugned order, our adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of factual matrix, we find that Ld. CIT(A) has denied the otherwise eligible claim on mere technicalities completely ignoring the plight of the assessee. It could be seen that the assessee tried to upload the return for 21 hours on 31.10.2019 and ultimately got successful in filing the return of income past midnight and accordingly, the delay of 12 minutes and 31 second occurred due to which the return of income was tagged as belated return. We fail to understand as to how the assessee could be termed as defaulter in such a case and what the assessee would have gained by filing the return of income with such a minor delay. It is also not the case of the revenue that the assessee is not entitled for carry forward of losses. 4. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has encountered certain hardship or difficulty in uploading his return, due to a technical-snag in the website of the Income-tax Department due to the last hour rush of filing of returns, the delay deserves to be condoned. In the present case before us, the assessee stands on a much better footing. 5. Therefore, on the facts and circumstances of the case, we setaside the impugned order and restore the matter back to the file of Ld. CIT(A) to verify the fact that there was only a minor delay of 12 minutes and 31 seconds in filing of return of income as pleaded by the assessee. If so, the return filed by the assessee would be considered as a return filed u/s 139(1) and the benefit of carry-forward of losses would be allowed in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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