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TMI Blog2024 (10) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Return is only of two days and that it appears to be wholly bona fide. The principles which are paramount and jurisprudentially accepted, and as discussed by this Court in the case of Jyotsna Mehta [ 2024 (9) TMI 585 - BOMBAY HIGH COURT ] in our opinion, mandates their application in the present facts, for the delay to be condoned. Direction to Respondents to condone the delay in filing the return of income (Exhibit C) . - G. S. KULKARNI FIRDOSH P. POONIWALLA, JJ. For the Petitioners : Mr. Gunjan Kakkad i/b. Mint and Confreres,. For the Respondents : Mr. Manoj Shirsat,. ORAL JUDGEMENT (PER G.S. KULKARNI, J.) This Petition, under Article 226 of the Constitution of India, is filed praying that the delay of two days in filing the Retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Form 10-IC, however, despite best efforts, the Form could not be uploaded. Such grievance application was filed by the Chartered Accountant on behalf of the Petitioner on 22nd March, 2022. 4. Our attention is also brought to a significant aspect which was also placed for consideration of the Assessing Officer, i.e., on 10th March, 2022, at the office premises of the Chartered Accountant, as incident of fire took place leading to stoppage of electricity supply to the entire building. Learned Counsel for the Petitioner has submitted that the office staff of the Chartered Accountant had lodged a complaint with Adani Electricity, [the electricity suppliers]. A copy of the compliant was also placed for the consideration of the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is submitted that, although in the present case, the delay is of two days in filing of the Return, however, since the Petitioner had filed its Form 10 IC on 22nd February, 2022, the Petitioner was entitled to the benefit of Clause 3 (iii) of the said Circular in condoning the delay for filing Form 10-IC. 6. The learned Counsel for the Petitioner has also brought to our attention a decision of this Court in Jyotsna M. Mehta v/s. Principal Commissioner of Income Tax (2024) 166 taxmann.com 442 (Bombay), wherein, in the context of Section 119 of the Income Tax Act, 1961, and accepting the case of the Petitioner praying for condonation of delay, the Court had made an elaborate observation that a bona fide delay on the part of the Chartered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or totally unacceptable .It needs no elaboration that in matters of maintaining accounts and filing of returns, the assessees are most likely to depend on the professional services of their Chartered Accountants. Once a Chartered Accountant is engaged and there is a genuine dependence on his services, such as in the present case, whose personal difficulties had caused a delay in filing of the petitioners returns, was certainly a cause beyond the control of the petitioners / assessees. In these circumstances, the assessee, being at no fault, should have been the primary consideration of the PCIT. It also cannot be overlooked that any professional, for reasons which are not within the confines of human control, by sheer necessity of the situa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s view of the matter, we have no manner of doubt that the delay which is sufficiently explained in the present case would be required to be condoned. 8. Resultantly, the impugned order is quashed and set aside. The respondents are directed to permit the petitioners to file returns without penalty, fees and interest, if any, within a period of two weeks from today. All contentions of the parties on the merits of the returns are expressly kept open. 7. In so far as the present case is concerned, the learned Counsel for the Respondent would also not dispute that the delay in filing the Return is only of two days and that it appears to be wholly bona fide. The principles which are paramount and jurisprudentially accepted, and as discussed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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