9911796707
TMI Blog2024 (10) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... turn of income had expired on account of assessee s non availability and therefore, she had filed belated return of income u/s 139 (4). The contention of respondent in the affidavit that there is no evidence to prove the technical glitches faced by the assessee in our opinion is not a valid ground since it is very difficult to prove technical glitch. In our opinion, it is a case of genuine hardship faced by the assessee and there being sufficient cause for condonation of delay, the order passed by the respondent u/s 119 (2) (b) of the Income Tax Act, 1961 deserves to be quashed and set aside. The aspect of undue hardship on part of the Petitioner has remained undisputed by the respondent. The order passed by the respondent u/s 119 (2) (b) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction under Section 54 of the Act of Rs. 75,11,280/- was claimed. It is case of the assessee that during the year under consideration, she sold residential house for an amount of Rs. 1,20,00,000/-, which resulted into capital gain of Rs. 75,11,280/-. Purchaser of the residential house had effected TDS under Section 195 of the Act on such sale consideration. The assessee also acquired another residential house for Rs.80,00,000/-. It is her case that since investment in another residential house was made within the prescribed time limit, she is eligible to claim deduction under Section 54 of the Act to the tune of Rs. 75,11,280/-, which she claimed in the return filed for A.Y.2022-23. As per the return of income filed, the assessee is eli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through speed post with a request seeking condonation of delay. However, while checking status she came to know that the return of income for the year under consideration was invalidated. 4.3 Since the prescribed time limit had expired, jurisdiction for admitting return of income and allowing claim of refund rests only with the Board and therefore she made an application under Section 119 (2) (b) of the Act seeking condonation of delay in E-Verifying the return of income and also requested to process the return filed on 14.11.2022 by treating the same as valid return and to allow the claim for grant of refund. 4.4 In the application under Section 119 (2) (b) of the Act, it was case of the assessee that non condonation of delay has caused g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee had sufficient time, which she had not availed. There is no error in the order rejecting the application under Section 119 (2) (b) of the Act. In support, he has relied upon the averments made in the reply dated 04.09.2024. 7. Considered the submissions. Upon revisitation of the facts, it is noticed that in the application dated 26.03.2023 under section 119 (2) (b) of the Act, the assessee explained the reason for belated filing of return. The status of petitioner being Non-resident Individual, is not in dispute. Further, there is no denial to the fact that the petitioner was not available in India from 17.06.2020 to 09.08.2022, since the necessary documents were part of record. The due date of filing of return of income had expired ..... X X X X Extracts X X X X X X X X Extracts X X X X
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