TaxTMI 
TaxTMI 
2025 (11) TMI 1865
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....ct') by the Principal Commissioner of Income Tax, Bhubaneswar-I (for short 'PCIT') - opposite party No.2, the instant writ petition has been filed under Articles 226 and 227 of Constitution of India. 2. Having place of business at a remote village, Nizigarh in the district of Jajpur, the petitioner-company faced much hurdles on account of resignation tendered by the employees, who were handling accounts and income tax related compliances with quick succession, the petitioner could not furnish return for the Assessment Year 2024-25 within the period stipulated. However, after joining of the newly appointed employee, enclosing audited accounts along with all necessary particulars, return could be submitted. The petitioner filed a petition ....
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....06 ITR 196 (SC), Sitaldas K.Motwani Vs. DGIT [2010] 187 Taxman 44/323 ITR 223 (Bom.), Pankaj Kailash Agarwal Vs. Asstt. CIT [2024] 161 taxmann.com 383 and drawing attention to Circular No. 7/2023 [F. No. 312/63/2023-0T], dated 31.07.2023 and Circular No.11/2024 [F. No. 312163/2023- 0T], dated 01.10.2024 issued by the Central Board of Direct Taxes, the petitioner prayed for condonation of delay taking into account the explanation proffered showing "sufficient cause" and "genuine hardship" faced by the petitioner at the relevant point of time. However, the PCIT observing that had the audit report been made ready, the same could have been furnished before the Jurisdictional Assessing Officer even without the aid and assistance of the employee ....
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....o the Pr.CCsIT/CCsIT/Pr.CsIT/CsIT in case of returns claiming refund and supplementary claim of refund would be subject to the following further conditions: i. The income of the assessee is not assessable in the hands of any other person under any of the provisions of the Act. ii. No interest will be admissible on belated claim of refunds. iii. The refund has arisen as a result of excess tax deducted/collected at source and/or excess advance tax payment and/or excess payment of self assessment tax as per the provisions of the Act. 7. The delegation of powers, as per para 2 of this Circular shall also cover all such applications/claims for condonation of delay under section 119(2)(b) of the Act which are p....
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....ar No. 13/2024 dated 26.10.2024. Therefore, he vehemently, urged not to entertain this writ petition. 5. Heard Ms. Kananbala Roy Choudhury, learned Advocate for the petitioner-company and Mr. Avinash Kedia, learned Junior Standing Counsel for the Income Tax Department. 6. This Court having perused the record finds that the petitioner has specifically placed before the PCIT material regarding non-availability of employees working in the Accounts Department of the Company. Scrutiny of the dates as culled out in the foregoing paragraph, it is manifest that personnel joined in the office during 15.05.2023 to 09.01.2024, left the office between 29.02.2024 and 07.11.2024. It is inconceivable that the new incumbent taking over the charge of ....
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....5 rendered in Action Research for Health and Socio-economic Development vs. Central Board of Direct Taxes (CBDT), W.P.(C) No.8035 of 2025 interfered with the order rejecting the application for condonation of delay. 6.4. Diligently considered the difficulties faced by the petitioner in furnishing return belatedly. From the contents extracted in the table it is apparent that during the period in question and at and around the date specified for filing return for the Assessment Year 2024-25, the employees of accounts department left the organization. A reasonable cause is an event or circumstance that is beyond the taxpayer's control and despite the exercise of ordinary business care and prudence, such factor prevented the petitioner from ....