MAQSOOD AHMED vs. CENTRAL BOARD OF DIRECT TAXES

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that in relation to the aforesaid Assessment Year 2018-19, the petitioner filed returns after the prescribed period along with the application seeking condonation of delay of 315 days in filing the returns interalia contending that the petitioner has erroneously filed the original return of income based on wrongful advice of an advocate and paid taxes on capital gains that never accrued and now the petitioner wishes to file a revised return of income claiming refund of taxes paid and owing to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to file the returns within the prescribed period. It was

Per contra, learned counsel for the respondents- Revenue would support the impugned order and submits that there is no merit in the petition and the same is liable to be dismissed.

A perusal of the impugned order will indicate that the respondents have adopted hyper technical approach in refusing to condone the delay without appreciating that the inability and omission on the part of the petitioner to file I.T. returns within the prescribed period was due to wrongful advice of an advocate, who could file the I.T. returns subsequent to expiry of the prescribed period. The respondents failed to appreciate that the petitioner could not file his I.T. returns within the prescribed period on account of bonafide reasons, unavoidable circumstances and sufficient cause, which clearly constituted genuine hardship on the part of the petitioner/assessee as contemplated in the said Circular

Under these circumstances, adopting justice oriented approach and having regard to valid and sufficient ground pleaded by the petitioner in support of his claim for condonation of delay, I deem it just and appropriate to set aside the impugned order and condone the delay in filing the returns by the petitioner by allowing the application filed by the petitioner. 7. In the result, I pass the following: O R D E R (i) The petition is hereby allowed. (ii) The impugned order at Annexure-G dated 08.11.2023, is hereby set-aside; (iii) The application filed by the petitioner under Section 119(2)(b) for condonation of delay of 315 days in filing Income Tax Returns for the Assessment Year 2018-19, is hereby allowed; (iv) The respondents are directed to accept the returns submitted by the petitioner for the aforesaid Assessment Year 2018-19.