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TMI Blog2024 (1) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Pankaj Kailash Agarwal [ 2024 (4) TMI 549 - BOMBAY HIGH COURT] has held that the legislature has conferred the power to condone the delay to enable the authorities to do substantial justice to the parties by disposing the matter on merits. The routinely passing the order without appreciating the reasons why the provisions for condonation of delay has been provided in the Act, defeats the cause of justice. In the facts of the case also, when the petitioner has preferred an application to condone the delay to get the refund to which he is entitled to, the respondent considering the cause of illness of the father of the petitioner ought to have condoned the delay. The petition succeeds and accordingly, allowed. The impugned order is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of TDS of Rs. 26,07,960/- resulting into refund due of Rs. 13,49,654/- on account of ill-health of his father, who suffered heart attack on 03.11.2020 and was admitted to hospital till 06.11.2020. The father of the petitioner was again admitted to hospital on 07.03.2020 for Coronary artery bypass surgery and was discharged on 16.03.2021. 4.3 It was the case of the petitioner that on account of continuous sickness and ill-health of his father all the family members were occupied with his treatment and return of income for AY 2021-2021 could not be filed within the due date. The petitioner also submitted the medical reports for treatment of his father, the petitioner therefore requested to condone the delay in filing the return of income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . iii. On perusal of the details of ITRs filed by the applicant, it is observed that the applicant had also failed to file the ITR within the due date of filing of ITR u/s 139(1) of the Act for the AY 2017-18. Thus, the applicant is habitual in filing late ITRs. 4.5 On the basis of the above reasons, the respondent rejected the application of the petitioner holding that the reasons assigned by the petitioner of illness of his father could not fall under the category of genuine hardships under the purview of Section 119(2)(b) of the Act. 5. Learned advocate Mr. Shah for the petitioner submitted that the petitioner could not file return before the due date for AY 2020-2021, which was extended upto 15.02.2021 because of the COVID-2019 as the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the respondent authority may be permitted to condone the delay in filing the return of income of the petitioner for AY 2020-2021 so as to enable the petitioner to claim the refund, which he otherwise entitled to get. 6. On the other hand, learned Senior Standing Counsel Mr. Varun Patel submitted that the petitioner has failed to give reasons for genuine hardships for not filing the return within time before the due date, which was admittedly extended upto 31.05.2021. It was submitted that the explanation cause given by the petitioner for genuine hardships for ill health of his father cannot be considered as genuine as the father of the petitioner was admitted in hospital in the month of March, 2021 and the time for filing return was exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 in Writ Petition (L) No.7783 of 2024, has held that the legislature has conferred the power to condone the delay to enable the authorities to do substantial justice to the parties by disposing the matter on merits. It was further held that the routinely passing the order without appreciating the reasons why the provisions for condonation of delay has been provided in the Act, defeats the cause of justice. In the facts of the case also, when the petitioner has preferred an application to condone the delay to get the refund to which he is entitled to, the respondent considering the cause of illness of the father of the petitioner ought to have condoned the delay. 10. In view of the foregoing reasons, the petition succeeds and accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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