2025 (3) TMI 814

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....: For the Petitioner(s) No. 1: Tirth Nayak (8563).   For the Respondent(s) No. 1,2: Mr. Varun K. Patel (3802).   ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. This petition is filed with a prayer to quash and set aside the order dated 25.01.2024 issued by the respondent under section 119 (2) (b) of the Income Tax Act,1961 [for short 'the Act']. 2. Brief ....

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....d not file income tax return for the Assessment Year 2021-21 within the prescribed period on account of Covid-19 Pandemic situation. 4. It is also the case of the petitioner that the return of income could be filed in 2023 but the same was not processed as it was filed belatedly. The petitioner thereafter preferred an application to condone the delay in filing return of income for A.Y. 2020-21 ....

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....the return in time and therefore, the respondent was justified in rejecting the application filed by the petitioner while exercising powers under section 119 (2) (b) of the Act. It was further submitted that the petitioner has also failed to show any sufficient cause to demonstrate that there existed genuine hardship for condonation of delay except stating that the petitioner is residing outside I....