2025 (11) TMI 1864

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....Sethi, Advs. For the Respondent Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain, JSC, Ms. Madhavi Shukla, JSC. V. KAMESWAR RAO, J. (ORAL) CM APPL. 71737/2025(exemption) 1. Exemption is allowed subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 17379/2025 CM APPL. 71736/2025 3. This petition lays a challenge to an order passed on 05.08.2025 rejectin....

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....to file revised ROI was available till 31.03.2022. Thus, almost similar circumstances were there during the above mentioned period. Therefore, the plea of the assessee cannot be accepted as e-filing portal was accessible globally and by using it, the assessee has himself filed the original ROI. Therefore, sufficient opportunity existed to file the revised return, making the hardship claim unaccept....

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....-2, New Delhi has clearly mentioned that the claim of the assessee is not established. Therefore, there is no case of genuine hardship as well. 6. As discussed above, this is neither the case of sufficient cause for delay in filing nor case of genuine hardship is made out as per clause (i) of para 4 of the CBDT Circular No. 11/2024 dated 01.10.2024. Therefore, the assessee's request for c....

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....s is a very huge period. The AY concerned is AY 2021-22. The original ROI was filed in time on 10.02.2022. The plea of Mr. Yadav that the fact petitioner being a non-resident Indian has also resulted in delay in filing the revised ITR is not appealing as e-portal was accessible globally and by using it the petitioner himself has filed the original ROI. 8. We have been informed that the petition....