9911796707
TMI Blog2024 (10) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner to file the income tax returns for the assessment year 2021-22. 2. The facts of the case is that, the petitioner attempted to file the Income Tax Returns for the Assessment Year 2021-22 on 26.12.2022, however, due to delay in filing the same, the IT portal refused to accept it, hence, the petitioner filed an application for condonation of delay, but, the same was rejected vide the impugned order dated 03.02.2023. Hence, the present Writ Petition. 3. Mr.R.Sivakumar, the learned counsel appearing for the petitioner would submit that due to Covid-19, the petitioner-Company's operations were stopped abruptly, and power connections were also cut in the Factory since electricity charges were not paid due to heavy loss; that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, at any costs, the petitioner is supposed to file returns in time and having failed to do so, it is totally unfair on their part to make hue and cry, as if, injustice has been meted out to them. One other reason cited for dismissal of the Writ Petition by the learned Standing Counsel is that, in case, this Court is setting aside the impugned order, it would obviously, set a bad precedent for the assessees, who are irregular in filing returns and thus, prayed for dismissal of the Writ Petition. 5. I have taken into consideration the submission made by the learned counsel on either side and perused the materials on record. 6. On perusal of records, it is seen that due to outbreak of Covid-19 and lock down throughout the Country since M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment Years. Hence, this Court is of the considered view that the reasons assigned by the petitioner for the delay is genuine and reasonable, and is inclined to condone the delay, however, subject to payment of costs, as agreed by the petitioner. 6. Thus, in the light of the aforesaid facts and circumstances of the case, this Court is inclined to pass the following orders :- i) The Delay in filing the Income Tax Returns is condoned ii) The impugned order dated 03.02.2023 is set aside. Iii) However, it is made clear that the benefit of this order will enure to the petitioner only upon payment of Rs. 10,000/- to the Adyar Cancer Insitute, situated at Chennai, within a period of four weeks from the date of receipt of a certified copy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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