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TMI Blog2024 (12) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent. 2. Having regard to the controversy involved in this petition, which is in a narrow compass, with the consent of learned advocates for the respective parties, the matter is taken up for final hearing. 3. Rule returnable forthwith. Learned Senior standing Counsel Mr. Varun K. Patel waives service of notice of rule on behalf of the respondent. 4. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the order dated 12th June, 2024 passed by the respondent under Section 119 (2) (b) of the Income Tax Act, 1961 (for short "the Act") whereby, the prayer of the petitioner to condone the delay in filing the return of Income for the Assessment Year 2022-23 is rejected by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ailment being suffered by the petitioner and his uncle are placed on record. 5.4 It is case of the petitioner that the petitioner had missed to file his return of income claiming the refund but, when his brother-in-law had drawn his attention, the petitioner gathered the requisite documents and filed the return of income belatedly after delay of 380 days. The petitioner accordingly preferred an application under Section 119 (2) (b)of the Act before the respondent to condone the delay in filing of return of income for the Assessment Year 2022-23 on 11.8.2023 describing the aforesaid facts in support of his prayer. 5.5 The respondent thereafter provided an opportunity of hearing to the petitioner by communication dated 29.3.2024 which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following decisions :- (1) Chintan Navnitlal Parikh Vs. Deputy Secretary (OT and WT) Central Board of Direct Taxes reported in [2023] 154 taxmann.com.544 (Gujarat). (2) Sitaldas K.Motwani Vs. Director General of Income-tax(International Taxation), New Delhi reported in [2010] 187 Taxman 44 (Bombay). (3) Nirzari Amitbhai Mehta Vs. Pr. Commissioner of Income Tax-1 Or his successor. 8. On the other hand, learned Senior Standing Counsel Mr. Varun K. Patel for the respondent submitted that the power of condonation of delay has been delegated by the CBDT vide Circular No. 9/2015 dated 9.6.2015 where, one of basic conditions, as per the said Circular is that the authority concerned is required to examine whether the case of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India as in the facts of the case, there is no case made out by the petitioner to condone the delay under Section 119 (2) (b) of the Act. 9. Having considered the rival submissions made by learned advocates for both the sides and in view of the settled legal position on this issue to condone the delay to file the return of income, we are of the opinion that the respondent ought to have taken into consideration the age of the petitioner as well as his medical condition, so as to condone the delay in filing the return of income so as to enable the petitioner to claim the refund of the tax deducted at source on the sole transactions of sale of the immovable property during the previous year to the relevant Assessment Year. It is also not in d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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