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TMI Blog2023 (3) TMI 1356X X X X Extracts X X X X X X X X Extracts X X X X ..... @ Archana Shahi, Sr. Standing Counsel Mr. Alok Kumar, Advocate JUDGMENT (Per: HONOURABLE THE ACTING CHIEF JUSTICE) Date : 27-03-2023 The petitioner is a Government Company incorporated under the Companies Act. It is said to be a joint venture between the Government of India and Government of Bihar. 2. The present writ application has been filed putting to challenge an order dated 31.05.2022 passed by the Principal Chief Commissioner of Income Tax (Bihar and Jharkhand) whereby the petitioner's application under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as "Act") requesting condonation of delay and permission to file the return of income for the assessment year 2020-21 (financial year 2019-20) has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depending upon the amount of claims, has been conferred upon various authorities of the income tax. 7. In the present case, Principal Chief Commissioner of Income Tax Department was vested with the power of acceptance/rejection of an application for condonation of delay and accordingly the impugned order has been passed by the Principal Chief Commissioner, Income Tax. 8. Mr. Ajay Kumar Rastogi has submitted that the expression "Genuine Hardship" has been explained by the Supreme Court in case of B. M. Malani Vs. Commissioner of Income-Tax and Anr. reported in (2008) 306 ITR 196 (SC) to be genuine difficulty. He has submitted that the Principal Chief Commissioner ought to have taken note of the Covid-19 pandemic situation, which was prevai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn opinion in place of the opinion of the Principal Chief Commissioner, to the extent the same relates to rejection of the petitioner's prayer for condonation of delay in exercise of power under Section 119(2)(b) of the Act. 11. In the facts and circumstances of the case, we remand the matter back to the Principal Chief Commissioner of Income Tax (Bihar and Jharkhand), after setting aside the impugned order dated 31.05.2022, with a direction to him to reconsider the petitioner's case for condonation of delay under Section 119(2)(a) of the Act. It is expected that the Principal Chief Commissioner of Income Tax shall keep in mind the ratio laid down by the Supreme Court in the case of B.M. Malani (supra) and the concern shown by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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