RAVI MADHUSUDAN MEHTA vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX -19

The reliefs as prayed for in these petitions are similar, which assail orders passed by Principal Commissioner of Income-tax, Mumbai (PCIT), whereby the application filed by the petitioners under section 119(2)(b) of CNR No : HCBM020180062024 Uploaded on - 19/09/2024 Downloaded on - 27/10/2026 22:31:12

The petitioners in all these petitions are members of one family. Their accounts as also all issues in relation to their income-tax returns were handled by a Chartered Accountant, who could not take timely steps on account of ill health of his spouse. For such reason, the returns of the petitioners could not be filed within the stipulated time.

The petitioners have contended that they were fully dependent on the Chartered Accountant in all respects from the finalization of the accounts as also in taking steps to file their respective returns. They contend that there was a genuine reason on the delay caused to the petitioners to file returns, as the Chartered Accountant was in a situation of distress due to the ill-health of his wife, keeping him away from the petitioners professional work.

In such circumstances, the petitioners approached the respondents by an application filed under section 119(2)(b) of the I.T. Act Act praying for condonation of delay in filing of their returns; setting out such reason, which according to the petitioner, was bonafide and a legitimate cause, requiring the delay to be condoned in filing of the petitioners’ returns. The petitioners also submitted all the medical papers in support of their contentions that the Downloaded on - 27/10/2026 22:31:12

We have heard learned counsel for the parties. We have also perused the record.

In our opinion, the approach of PCIT appears to be quite mechanical, who ought to have been more sensitive to the cause which was brought before him when the petitioner prayed for condonation of delay. In such context, we may observe that it can never be that technicalities and rigidity of rules of law would not recognize genuine human problems of such nature, which may prevent a person from achieving such compliances. It is to cater to such situations the legislature has made a provision conferring a power to condone delay. These are all human issues and which may prevent Downloaded on - 27/10/2026 22:31:12

We may observe that it would have been quite different if there were reasons available on record of the PCIT that the case on delay in filing returns as urged by the petitioners was false, and/or totally unacceptable. It needs no elaboration that in matters of maintaining accounts and filing of returns, the assessees are most likely to depend on the professional services of their Chartered Accountants. Once a Chartered Accountant is engaged and there is a genuine dependence on his services, such as in the present case, whose personal difficulties had caused a delay in filing of the petitioners returns, was certainly a cause beyond the control of the petitioners / assessees. In these circumstances, the assessee, being at no fault, should have been the primary consideration of the PCIT. It also cannot be overlooked that any professional, for reasons which are not within the confines of human control, by sheer necessity of the situation can be kept away from the professional work and despite his best efforts, it may not be possible for him to attend the same. The reasons can be manifold like illness either of himself Downloaded on - 27/10/2026 22:31:12

Resultantly, the impugned order is quashed and set aside. The respondents are directed to permit the petitioners to file returns with penalty, fees and interest, if any, within a period of two weeks from today. All contentions of the parties on the merits of the returns are expressly kept open.

Disposed of in the above terms. No costs. (SOMASEKHAR SUNDARESAN, J.) (G. S. KULKARNI , J.) Downloaded on - 27/10/2026 22:31:12 Powered by TCPDF (www.tcpdf.org)