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TMI Blog2023 (11) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Returns [ITR] - HELD THAT:- Delay to be condoned is to be considered as of the date on which ITR is filed and not on the date on which the application is filed and the provisions of Section 119[2][b] of the IT Act would not impose any limitation for the purposes of filing an application for condonation of delay. This Court, in the light of this proposition, which is very persuasive m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax Act, 1961 [for short, 'IT Act'] refusing to condone the delay in filing Income Tax Returns [ITR] for the assessment year 2013-14. The first respondent has assigned the following reasons: "The reason for non-filing of the ITR stated by the assessee is due to avoidable situations. However, it is seen that this is case of negligence. The assessee has also made application for condonation f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the date of the application, but even according to the terms of the Circular No.9/2015 which is relied upon by the first respondent, the period of six years will have to be computed as of the date when the belated ITR is filed. In support of this proposition, learned counsel for the petitioner relies upon the decision of the High Court of Kerala at Ernakulam in K C Antony v. The Principal Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted as it was filed beyond the period specified in the Circular of the Board, referred to above. It cannot be disputed and it is clear from a reading of the provisions of Section 119(2)(b) that the delay to be condoned is the delay in making 'the application' for refund. 'The application for refund', in this case is the return which was not processed as it was filed beyond the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons to so consider the application within a reasonable period from the date of receipt of a certified copy of this order. Hence, the following: ORDER [a] The petition is allowed in part, and the first respondent's impugned order dated 29.05.2023 in No. ITBA/COM/F/17/2023-24/1053267375(1) [Annexure-A] is quashed. The petitioner's application for condonation of delay is restored for reconsiderati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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