TaxTMI 
TaxTMI 
2024 (11) TMI 176
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the Constitution of India an appropriate direction, order or a writ, calling for the records of the case and after satisfying itself as to the legality thereof quash and set aside the order passed by the Respondent No. 1 dated 20.10.2023, being Ex. 'N' hereto and ordering and directing Respondent No. 1 to allow its application dated 31st March 2021 under section 119 (2)(a)(b) of the Act and consequently ordering and directing the Respondent No.4 to grant to the Petitioner the carry forward and set off of losses as claimed by it." 3. The Petitioner is an individual and is a doctor by profession. The Petitioner's Return of Income, under Section 139 (1) of the Income Tax Act, 1961 (the Act), for the Assessment Year 2020-2021, was due to be filed on 10th January, 2021 as per the extended due date, however, the Return of Income was filed on 31st March, 2021, declaring total income of Rs. 6,75,837/-. The Petitioner had a claim of carry forward of long term capital loss of Rs. 99,88,535/-. The Petitioner had claimed that, during the year under consideration, she had transferred two ancestral lands which were jointly owned by her with other family members. 4. The Petitioner made an Ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....was required to physically visit the site to provide the valuation report and was reluctant to do so due to the Covid-19 pandemic and increase of cases of Covid-19 as the valuer himself was a senior citizen, aged 75 years, having respiratory issues. Due to requirement of physical visit to the site by the valuer for the valuation of the property to ascertain the cost of acquisition for computation of capital gain under Section 49 of the Act, the valuation could not be completed before the due date of filing of return of income. 6. The Petitioner further clarified that, on 30th November, 2020, the Petitioner had lost her father due to Covid-19. Around the same time, other family members were also affected by Covid-19. Due to this misfortune, the Petitioner was not able to collect information required for valuation nor was able to coordinate with the tax consultant. This also resulted in delay in getting the valuation done which led to belated filing of income tax return. The Petitioner further stated that the valuer conducted the physical verification of the site in February, 2021and submitted a Valuation Report on 16th March, 2021. After obtaining the Valuation Report dated 16th Ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ondent No. 1 ought to have condoned the delay of 80 days in filing the Return of Income. Mr. Singh, relied upon the judgement of this Court in Jyotsna M. Mehta v/s. Principal Commissioner of Income Tax [2024] 166 taxmann.com 442 (Bombay) in support of his submissions. 13. Mr. Suresh Kumar, the learned Counsel appearing on behalf of the Respondents, defended the Order dated 20th October,2023, and submitted that Respondent No. 1 had given valid reasons to refuse the condonation of delay on the part of the Petitioner in filing the Return of Income. 14. We have heard the learned Counsel for the parties and perused the documents on record. 15. At the outset, it would be useful to refer to Section 119 (2) (b) of the Act, which reads as under:- "(b):- the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise [any income-tax authority, not being [a Joint Commissioner (Appeals) or], a Commissioner (Appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for maki....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e within the stipulated time limits. In our view, this finding of Respondent No. 1 is clearly wrong because, as stated in detail hereinabove, the Petitioner had given various justifiable reasons for condoning the delay in filing the return of income. In our view, Respondent No. 1 completely lost sight of the fact that not only was the Petitioner a doctor who was on covid duty but that the Petitioner faced various other problems due to the Covid-19 pandemic, and that was the reason why the Petitioner could not file her Return of Income within time. 18. Further, in the impugned Order, Respondent No. 1 has also rejected the Application on the ground that the Petitioner, being an educated person, was well equipped with basic taxation law knowledge and, had accessibility to tax practitioners and, therefore, the claim of the Petitioner that she was not able to collect various information regarding income tax calculation, was not tenable. Again, we are afraid that we are unable to accept this reason of Respondent No. 1. The Petitioner has not claimed lack of accessibility to a tax practitioner. It is the case of the Petitioner that, for various reasons, which arose due to the Covid-19 pa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e not within the confines of human control, by sheer necessity of the situation can be kept away from the professional work and despite his best efforts, it may not be possible for him to attend the same. 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 legal proceedings, when law confers powers to condone the delay in the litigant pursuing Court proceedings. This of course on testing the bonafides of such plea as may be urged. In our opinion, such principles which are quite paramount and jurispr....