9911796707
TMI Blog2025 (3) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... a considerable time HELD THAT:- The records show that this is a case where the Petitioner had filed the returns within the prescribed period. However, the returns were found to be defective, and the Petitioner was informed of the defective return. However, for reasons the Petitioner attributes to the part-time account, such intimation was not addressed, resulting in the delay. The explanation offered does not smack of any mala fides. Mr Jose Pulikkoden pointed out that earlier there used to be delays in granting refunds. Therefore, the Petitioner bona fide believed that the refund issue was pending with the department. Only at the later stage, when enquiries were made, it was realised that the matter was pending due to non-clearance of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars 2017-18 and 2018-19. 4. Mr Jose Pulikkoden, the learned Counsel for the Petitioner submits that this was a case of genuine hardships as explained in the application for the condonation of delay filed on 23 November 2022. He pointed out that the financial position of the Petitioner company is not quite strong, and the business activities suffered considerably due to the Covid pandemic. He submitted that the Petitioner had candidly disclosed that a part-time accountant received the intimation of the notice of defective return, but the same was not brought to the notice of the directors for a considerable time. He pointed out that this part-time accountant left the Petitioner company's services, which further contributed to the delay. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the refunds if such refunds are ultimately found due on the assessment or intimation. He submitted that this will address the department's concern about the Petitioner claiming interest on refunds. 8. The records show that this is a case where the Petitioner had filed the returns within the prescribed period. However, the returns were found to be defective, and the Petitioner was informed of the defective return. However, for reasons the Petitioner attributes to the part-time account, such intimation was not addressed, resulting in the delay. The explanation offered does not smack of any mala fides. Mr Jose Pulikkoden pointed out that earlier there used to be delays in granting refunds. Therefore, the Petitioner bona fide believed that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case, the same will have to be granted to the Petitioner, though, without interest considering the statement now made by and on behalf of the Petitioner. Such assessment should be completed within one year from the Petitioner filling the cured returns. 12. If the Petitioner has any difficulties filling out the cured returns due to software issues, etc., the Jurisdictional Assessing Officer is directed to ensure that the portal is open to facilitate the filing and processing of such returns. In any event, if the difficulties persist, the Petitioner must be allowed to file the returns in physical format as a special case. We clarify that the above directions regarding filing in physical format are issued in this case's peculiar facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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