2024 (9) TMI 1770

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....n under Section 119 (2)(b) of the Income Tax Act for the assessment year 2021-2022. The facts of the case in short are as under:- 2. The petitioner is a senior citizen and at present aged about 85 years. He is a retired medical practitioner and settled in the U.S.A.. The petitioner inherited immovable ancestral property from his father which is situated at House No.1545, Napier Town, Jabalpur. After getting ownership, the petitioner sold the same on 07.02.2020 and got capital gain in the assessment year 2020-21. 3. According to the petitioner, he invested the sale price in the form of fixed deposits with the State Bank of India, Civil Lines Branch, Jabalpur. The bank has deducted T.D.S. from the interest accrued on F.D.R. The....

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....e a written submission and documentary evidence in support of his application seeking condonation of delay. The facility of filing of return of Income Tax has been available Online and the petitioner could have filed online IT return during Covid-19 from his house. Therefore, there is no valid reason for not filing the Income Tax Return even during Covid-19. The learned authority held that the petitioner had failed to explain the delay by cogent evidence and rightly declined to condone the delay. Hence, no interference is called for. Learned counsel appearing for the respondents prays for the dismissal of this petition. I have heard the learned counsel for the parties and perused the record. 7. Admittedly, the petitioner is a non-residen....