9911796707
TMI Blog2023 (6) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... in our considered view, the 21 seconds delay could be considered to be a human error and condoned, bearing in mind the dictates of substantial justice. Even as per the affidavit filed in support of the Writ Petition, the return had been filed only at 11.59 p.m. on 15.02.2021. The petitioner, being a company, ought to have ensured that the filing of return was sufficiently in time factoring in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Mr.R.S.Balaji Senior Standing Counsel ORDER The petitioner is a company and has challenged order dated 24.11.2022 passed by the sole respondent, Principal Commissioner, Coimbatore under Section 119(2)(b) of the Income Tax Act, 1961 (in short 'Act') and a subsequent order passed by the respondent on 03.03.2023 rejecting the representation filed by the petitioner on 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as raised. 4. The petitioner thus sought condonation of the delay of 21 seconds for filing return of income which had come to be rejected by the respondent vide order dated 24.11.2022, wherein it is stated that the return of income had been due on or before 10.01.2021, not noticing that the time had been extended till 15.02.2021. This necessitated the petitioner to approach the respondent by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15.02.2021. The petitioner, being a company, ought to have ensured that the filing of return was sufficiently in time factoring in possible glitches or technical difficulties. 7. The defence of the learned Standing Counsel is that there is nothing wrong in the rejection of the return, since the software is so programmed to automatically close the portal at midnight. This may well be right. How ..... X X X X Extracts X X X X X X X X Extracts X X X X
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