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The court rejected the petitioner's application for condonation of a 216-day delay in filing their Income Tax Returns (ITRs). The reasons cited by the petitioner, delay in receiving the audit report and the COVID-19 outbreak, were not accepted. The audit report was issued on 02.07.2019, and the statements were made available then, so the delay in receiving the report was not a valid reason. The COVID-19 outbreak occurred in March 2020, seven months after the audit report, so it could not justify the delay. The court held that condoning such a delay without genuine hardship would encourage misdeeds and cannot be allowed, especially in revenue matters. The respondent rightly rejected the application as the petitioner failed to justify the delay.
The court rejected the petitioner's application for condonation of a 216-day delay in filing their Income Tax Returns (ITRs). The reasons cited by the petitioner, delay in receiving the audit report and the COVID-19 outbreak, were not accepted. The audit report was issued on 02.07.2019, and the statements were made available then, so the delay in receiving the report was not a valid reason. The COVID-19 outbreak occurred in March 2020, seven months after the audit report, so it could not justify the delay. The court held that condoning such a delay without genuine hardship would encourage misdeeds and cannot be allowed, especially in revenue matters. The respondent rightly rejected the application as the petitioner failed to justify the delay.
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