2023 (9) TMI 620

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.... hardship shown by petitioner and thus declined to extend the benefit of Section 119(2)(b) of IT Act r/w CBDT Instruction No.9 of 2015 dated 09.06.2015. 2. Learned counsel for rival parties are heard on the question of admission so also final disposal. 3. Issue lies in a narrow compass and thus same is being decided with the consent of Revenue in absence of any reply. 4. Learned counsel for petitioner submits that petitioner is an individual assessee under the Income Tax Act and had allotted work of advertisement services to Future General India Insurance Company Ltd. during the financial year 2020-21. The gross receipts from the advertisement services amounted to Rs. 17,95,581/- out of which total expenses incurred were Rs. 12,96,680/- ....

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.... glitches on the website of the Revenue. 4.2 Learned counsel for petitioner has drawn the attention of this Court to the Circular No.09/2015 of CBDT Annexure P/120 which empowers certain authorities under the IT Act to condone delay in filing return and claiming refund subject to satisfying certain conditions including that the case falls within the purviews of "genuine hardship" as contemplated by Section 119(2)(b) of IT Act. Further, attention is invited to the Affidavit filed by the Chartered Accountant of petitioner dated 05.03.2023 vide Annexure P/1 which reads thus: AFFIDAVIT Affidavit of CA Priya Kapri W/O Mr. Romil Kapri, age 32 year, PAN -AOHPC1469G A.Y. 2021-2022. I, the above name deponent solemnly affirms and state on oath....