M/S SURAJPUR TEMPO TRANSPORT ASSOCIATION vs. UNION OF INDIA AND 2 OTHERS

Neutral Citation No. - 2025:AHC:144417-DB Court No. - 3 Case :- WRIT TAX No. - 3373 of 2025 Petitioner :- M/S Surajpur Tempo Transport Association Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- A.S.G.I.,Anoop Tiwari,Gaurav Mahajan,Shalini Goel Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the petitioner, Mr. Anoop Tiwari, learned counsel appearing on behalf of the Union of India and learned counsel appearing on behalf of the respondent Nos.2 and 3. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following relief:- "(i) Issue a writ, order or direction in the nature of Certiorari quashing the impugned order dated 03.12.2024 passed by respondent no.3 under Section 119(2)(b) of the Income Tax Act, 1961 for the assessment year 2023 to 2024 (Annexure No.1 to the present writ petition); (ii) Issue a writ, order or direction in the nature of mandamus directing the respondent no.2 and 3 to allow the petitioner to file the ITR for the assessment year 2023-2024; ..." 3. Ms. Pooja Talwar, learned counsel appearing on behalf of the petitioner submits that the impugned order dated December 3, 2024 passed by the respondent No.3 under Section 119(2)(b) of the Income Tax Act, 1961 is an extremely harsh order wherein the condonation of delay has been disallowed without taking into consideration all the facts that have been narrated by the petitioner with regard to the delay. 4. We have perused the writ petition and the annexures that clearly indicate that sufficient cause was shown and the officer concerned should have been lenient with regard to condonation of delay application.