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TMI Blog2024 (10) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... with demand due. It is for such reason Respondent No. 1 was of the opinion that the application of the Petitioner for condonation of delay needs to be disposed of. In our opinion, in passing the impugned order, there is complete nonapplication of mind, as also the reason set out to reject the petitioner s application is completely misconceived. The reason, that the return has been processed, can be no ground to reject the delay in filing of the petitioner s application seeking only one day s delay in filing of the return. Respondent would also not dispute that the delay in filing the Return being only of one day which was bona fide could not have been rejected for such reason. The principles which are paramount and jurisprudentially accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined a screen shot of the Assessment Order in which it was found that the Return has been processed under Section 143 (1) of the Act with demand due. It is for such reason Respondent No. 1 was of the opinion that the application of the Petitioner for condonation of delay needs to be disposed of. 5. In our opinion, in passing the impugned order, there is complete nonapplication of mind, as also the reason set out to reject the petitioner s application is completely misconceived. The reason, that the return has been processed, can be no ground to reject the delay in filing of the petitioner s application seeking only one day s delay in filing of the return. 6 The learned Counsel for the Petitioner has also brought to our attention a decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t consistent in the reasons when the cause which the petitioners has urged in their application for condonation of delay was common. 7. We may observe that it would have been quite different if there were reasons available on record of the PCIT that the case on delay in filing returns as urged by the petitioners was false, and/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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the assessee seeks condonation of delay in filing income tax returns, so as to remove th prejudice being caused to him, so as to regularise his returns. In fact, in this situation, to not permit an assessee to file his returns, is quite counter productive to the very object and purpose, the tax laws intend to achieve. In this 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 ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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