9911796707
TMI Blog2025 (3) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner: (By Sri. Tarsem Chand Gupta, Adv.). For the Respondents (By Sri. Sushal Tiwari, Adv. And Sri E.I. Sanmathi, Adv.). ORAL ORDER The petitioner, a registered Private Limited Company is before this Court under Article 226 of the Constitution of India, questioning Annexure-A order bearing No. ITBA/COM/F/17/2022-23/1047773207(1) dated 02.12.2022, rejecting petitioner's application filed un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the assessment year 2021-22 without assigning proper reasons. Further, he would submit that the impugned order of refusing to condone the delay is a non-speaking order and he submits that reasons mentioned in the application of the petitioner for condonation of delay is not considered by the second respondent. Learned counsel for the petitioner would submit that due to COVID-19, employees of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period. He submits that, taking note of the COVID period, time to file returns was extended thrice from 30.11.2021 to 15.02.2022 and finally to 15.03.2022, even then the petitioner failed to file return of income within the extended time. Learned counsel would submit that the petitioner has not established genuine hardship as required under Section 119 (2) (b) of 1961 Act. Therefore he would subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndonation of delay sought is in respect of genuine claim and if condonation of delay is refused, the assessee would suffer genuine hardship. In the instant case, the reasons stated by the petitioner-Private Limited Company is that they had moved to their native place due to pandemic and they were also suffering from medical problems. During pandemic, every person has suffered and when the hardship ..... X X X X Extracts X X X X X X X X Extracts X X X X
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