9911796707
TMI Blog2024 (6) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... n u/s Section 119 (2) (b) - delay of 15 days was sought to be condoned - HELD THAT:- This Court finds that the respondents have ample powers to condone the delay of the assessee, if sufficient reasons are found. The petitioner is a widow and is running a very small business of herbs and was at a loss in the year when she was running this business as a proprietor of the firm. As the delay in filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner sought condonation of delay in filing the return of the assessment year 2021-22 which is within the purview of Section 119 (2) (b) of the Income Tax Act 1961 (hereinafter referred to as The Act of 1961 ) whereby the delay of 15 days was sought to be condoned. The petitioner claimed that after the standard deductions, the total gross income was below Rs. 2,50,000/- and the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be followed and the same was not followed by the petitioner and thus, merely on the ground of sympathy the delay cannot be condoned. 4. The issue raised by the learned counsel for the petitioner before this court is trivial. This Court finds that the respondents have ample powers to condone the delay of the assessee, if sufficient reasons are found. 5. At this juncture, it is considered approp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ... 6. The petitioner is a widow and is running a very small business of herbs and was at a loss in the year when she was running this business as a proprietor of the firm. As the delay in filing the return has been adequately explained by stating the complete factual matrix, this Court is inclined to allow the writ petition. 7. Accordingly, the writ petition is allowed while quashing the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
