2025 (3) TMI 814

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..... donation of delay in filing the income tax return - HELD THAT:- As it is not in dispute that the petitioner is residing at USA and the transaction was entered by his late father on the basis of Power of Attorney executed by the petitioner. The petitioner therefore, could not file the return of income due to the Covid-19 Pandemic Situation at the relevant point of time. As per the Circular No. 9/2 .....

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..... is petition is filed with a prayer to quash and set aside the order dated 25.01.2024 issued by the respondent under section 119 (2) (b) of the Income Tax Act,1961 [for short 'the Act']. 2. Brief facts of the case are that the petitioner is a citizen of India and a Non-resident Indian residing outside India at United States of America (USA) since 2015. The petitioner is employed as a Data and Anal .....

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..... be filed in 2023 but the same was not processed as it was filed belatedly. The petitioner thereafter preferred an application to condone the delay in filing return of income for A.Y. 2020-21 under section 119 (2) (b) of the Act. The respondent however, by the impugned order dated 25.01.2024, dismissed the said application on the ground that the petitioner could not show any genuine hardship for n .....

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..... petitioner has also failed to show any sufficient cause to demonstrate that there existed genuine hardship for condonation of delay except stating that the petitioner is residing outside India and he could not come to India due to Covid-19 Pandemic Situation. 7. Considering the submissions made by both the sides it appears that it is not in dispute that the petitioner is residing at USA and the t .....

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..... ion 119(2) (b) of the Act. 10. In view of the facts of the case before us, the petition is allowed. The impugned order dated 25.01.2024 is hereby quashed and set aside and the delay caused in filing return by the petitioner is ordered to be condoned under section 119 (2) (b) of the Act in the facts of the case. The petition is accordingly disposed of. Notice is discharged.
Case laws, Decision .....

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