2023 (12) TMI 221

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.... Ext. P7 under Section 119(2)(b) of the Income Tax Act, 1961 ("Act", for short) rejecting the application of the petitioner for condonation of delay of one day in filing the income tax return for the assessment year 2021-22. 2. The order impugned, Ext. P7, would read as under: "The assessee M/s. Best Ready Mix Concreted has filed a petition on 03.06.2022 to condone the delay in filing of return of income for AY- 2021-22. As per the instructions of CBDT CIRCULAR 9/2015 [F. NO. 312/22/2015-OT], DATED 9-6-2015, on CONDONATION OF DELAY IN FILING REFUND CLAIM AND CLAIM OF CARRY FORWARD LOSSES UNDER SECTION 119(2)(b) the powers of acceptance/rejection of the application in case of such claims will be subject to Following cond....

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....ised, as held by a Division Bench of this Court in Daisy v. The Principal Commissioner of Income Tax, in W.A. No. 1420/2023 dated 26.9.2023. 4. On the other hand, Sri. P.G. Jayasankar, learned Standing Counsel for the Department, submits that the Principal Chief Commissioner has not considered the merits of the claim, but since the assessee did not produce or furnish substantiating evidences with regard to the claims made in the application, the Principal Commissioner of Income Tax rejected the application of the petitioner. 5. Section 119(2)(b) of the Act would read as under: "119. Instructions to subordinate authorities - (1) The Board may, from time to time, issue such orders, instructions and directions to other ....