2023 (6) TMI 1137

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....r : Ms.N.V.Lakshmi For the Respondent : Mr.R.S.Balaji Senior Standing Counsel ORDER The petitioner is a company and has challenged order dated 24.11.2022 passed by the sole respondent, Principal Commissioner, Coimbatore under Section 119(2)(b) of the Income Tax Act, 1961 (in short 'Act') and a subsequent order passed by the respondent on 03.03.2023 rejecting the representation fil....

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....d a consequential demand was raised. 4. The petitioner thus sought condonation of the delay of 21 seconds for filing return of income which had come to be rejected by the respondent vide order dated 24.11.2022, wherein it is stated that the return of income had been due on or before 10.01.2021, not noticing that the time had been extended till 15.02.2021. This necessitated the petitioner to app....

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....iled only at 11.59 p.m. on 15.02.2021. The petitioner, being a company, ought to have ensured that the filing of return was sufficiently in time factoring in possible glitches or technical difficulties. 7. The defence of the learned Standing Counsel is that there is nothing wrong in the rejection of the return, since the software is so programmed to automatically close the portal at midnight. T....