TaxTMI 
TaxTMI 
2024 (10) TMI 764
X X X X Extracts X X X X
X X X X Extracts X X X X
....tioner had made an application for condonation of delay on 13th August, 2022, despite repeated reminders, the same has not been decided by the Assessing Officer/Respondent No. 5. 2. The learned Counsel for the Petitioner has brought to our notice that the period for filing of the Return of Income for the Assessment Year in question was extended up to 15th March, 2022. He submits that the Return of Income was filed on 17th March, 2022, there being a delay of two days due to various reasons which were beyond the control of the Petitioner as also its Chartered Accountant. He states that Form 10-IC was filed on 24th March, 2022 also in respect of which delay is required to be condoned, considering the facts of the present case. 3. In so far a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....including the server, was required to be shut down. It is submitted that after the computer system was restarted, the Chartered Accountant tried to operate his computer system, however, the problems faced by the server led to further delay. The Chartered Accountant could resume the work only after the computer server was fully repaired. A copy of the Affidavit of the Chartered Accountant was also submitted to the Assessing Officer along with the delay condonation application. It is in these circumstances the Petitioner, by its Application dated 13th August, 2022, sought condonation of delay of two days in filing the Return of Income and Form 10-IC. 5. In support of his contentions, the learned Counsel for the Petitioner has also drawn our ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....red the facts which prevented the Chartered Accountant from filing the Return of the Petitioner, and such bona fide reasons were accepted by the Court to be sufficient ground for condoning the delay. The relevant observations in that regard are required to be noted. Paragraphs 6, 7 and 8 of the said observations are read thus:- "6. In our opinion, the approach of PCIT appears to be quite mechanical, who ought to have been more sensitive to the cause which was brought before him when the petitioner prayed for condonation of delay. In such context, we may observe that it can never be that technicalities and rigidity of rules of law would not recognize genuine human problems of such nature, which may prevent a person from achieving such comp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e. The reasons can be manifold like illness either of himself or his family members, as a result of which he was unable to timely discharge his professional obligation. There could also be a likelihood that for such reasons, of impossibility of any services being provided/performed for his clients when tested on acceptable materials. Such human factors necessarily require a due consideration when it comes to compliances of the time limits even under the Income Tax Act. The situation in hand is akin to what a Court would consider in legal proceedings before it, in condoning delay in filing of proceedings. In dealing with such situations, the Courts would not discard an empathetic /humane view of the matter in condoning the delay in filing le....