9911796707
TMI Blog2024 (8) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of delay were rejected entirely on the basis that such returns of income could have been filed through the e-filing portal - HELD THAT:- Section 119(2)(b) of the Income Tax Act enables the Central Board of Direct Taxes to condone delay in cases of genuine hardship. The said provision has been interpreted in several judgments, including of this Court, and it has been held that the provision s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d facts and circumstances, in my view, these are appropriate cases to condone the delay in filing the returns of income. Therefore, the orders impugned herein are quashed and it is directed that the returns of income filing by the petitioner for assessment years 2020-2021 and 2021-2022 be processed in accordance with law. - THE HON'BLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to travel to India during the interregnum on account of the onset of the Covid-19 pandemic which affected his parents and his in-laws. He also submits that his father-in-law passed away in the year 2021. In those circumstances, it is stated that the petitioner failed to file the return of income for assessment years 2020-21 and 2021-2022. 3. Upon returning to India subsequently, the petitioner rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding counsel, appears on behalf of the respondent. He submits that the petitioner failed to establish that the non-filing of returns of income was due to reasons beyond his control. Therefore, he submits that no interference is warranted with the impugned orders. 6. Section 119(2)(b) of the Income Tax Act enables the Central Board of Direct Taxes to condone delay in cases of genuine hardship. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted by the Covid-19 pandemic and the death of his father-in-law in the year 2021. 7. Upon taking into account all the aforesaid facts and circumstances, in my view, these are appropriate cases to condone the delay in filing the returns of income. Therefore, the orders impugned herein are quashed and it is directed that the returns of income filing by the petitioner for assessment years 2020-2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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