2021 (1) TMI 920

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.... Hon'ble Mrs. Justice M.G. Uma For the Appellants : Smt. Sanmathi E.I., Advocate For the Respondent : Sri Mahesh R. Uppin, Advocate JUDGMENT Though there is a delay of forty seven days in filing this appeal, we have, nevertheless, heard Sri Sanmathi E.I., learned counsel for the appellants on the merits of the matter. 2. The legality and correctness of the order passed by the learne....

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....ing processed. Being aggrieved by the order dated 17/06/2019, appellant No.1 preferred the writ petition. 4. Learned single Judge, who heard the writ petition along with other similar matters, has referred to the decision of the Delhi High Court, passed in Fibrefill Engineers vs. CIT [(2017) 177 TTJ 556 (Del.), wherein it has been held that on the aspect of delay, genuine hardship would have to....

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....for re-examination of the said application pertaining to condonation of delay in filing the returns for the assessment year 2018-19. Learned counsel for the appellants further contended that if at all the matter was to be remanded, it ought to have been remanded to appellant No.1 herein, who was respondent No.1 in the writ petition and not to respondent No.3 in the writ petition. Therefore, this a....