9911796707
TMI Blog2024 (10) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... ped abruptly, therefore, the petitioner- Company faced with a huge loss, resulting in non-payment of the electricity charges, due to which, power connections were also cut in the Factory, apart from the same, due to non-usage of the Computer, the server of the Computer, where, the petitioner used to maintain accounts got corrupt and hence, all the Computer data backups were lost, hence, the petitioner was not in a position to file Income Tax Returns in time, however, as and when, the petitioner was able to reconstruct the lost records, they filed returns for the AY 2021-22 and that since there happened to be delay of nine months in filing the returns, (as the due date for filing the returns was on or before 15.03.2022), the petitioner has r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 meantime, the server of the Computer, where, the petitioner used to maintain accounts got corrupt due to which, data's were also lost, hence, the petitioner was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 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 March 2020, the petitioner- Company's operations were stopped abruptly, therefore, the petitioner- Company faced with a huge loss, resulting in non-payment of the elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of this order. iv) As and when, the petitioner produces the proof for having made such payment before the respondent, the respondent shall pass assessment orders in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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