TaxTMI 
TaxTMI 
2025 (12) TMI 1652
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.... To The Hon'ble Principal Commissioner of Income Tax, International Taxation, New Delhi Respected Sir/Madam, Subject: Condonation of Delay in filing ITR for AY 2020-21. It is most respectfully submitted that I, the undersigned am a Canadian Citizen residing in the state of British Columbia from past many years. As per the provisions of the Act, I'm a non-resident person for the AY 2020-21. In this respect, a copy of my passport is being annexed as per Annexure A, proving the fact of my residential status. It is pertinent to mention that prior to the AY under consideration, i.e., prior to AY 2020-21, I have not earned any income in India amounting to more than Rs.2.50 Lacs, hence, I was never assessable to Income Tax in India. Whereas, during the AY 2020-21 I had sold an immovable property for a total consideration to the tune of Rs.2,00,16,550/-, over which tax deducted by the buyers and was deposited to my credit with the GOI. Apart from this, I had also earned interest income during the relevant year. These are the only sources of my earning in India during AY 2020- 21. The particulars of such transactions/ear....
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....late filing be waived. Considering that the non-filing of my ITR was a genuine hardship, I most humbly pray to Your Honor to provide me an opportunity to file my income tax return and make compliance with the procedural provisions of the Act. -sd- Yours sincerely, Sh. Manjit Singh Dhaliwal Through Adv. Surinder Singh PAN: FXWPD1274H Email- [email protected]" (Emphasis supplied) 3. In the impugned order rejecting the application of the petitioner, it has been held from paragraph no.5.2 onwards as under:- "5.2. In response to the Show cause notice, the AR of the assessee has submitted health issues, travel restrictions due to COVID and unawareness of TDS deduction as the reasons for delay in filing of ITR for the concerned A.Υ. 6. The assessee is seeking relief under sub-clause (b) of subsection (2) of section 119 of the Act. The said section of the Act states as under: "(2) Without prejudice to the generality of the foregoing power,一 (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, b....
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.... "It should be noted first that disallowance of any claim will normally lead to hardship. The legislature has provided time limits for certain obligations under the Act and these time limits have to be observed to be able to claim certain deductions, allowances and avoid interest and penalty This may be termed a hardship but it is hardship imposed by law in the interest of proper regulation of the Act. If these time limits were to be relaxed in a particular case, mere fact that a default occurred due to some reason is not enough to establish the claim of genuine hardship. 10. In determining whether genuine hardship is caused to the applicant one has to see whether the delay in filing of return was due to a reasonable cause or not. .... 17. Statutory time limits fixed have to be adhered to as it ensures timely completion of assessments. Discipline on time limits regarding filing of returns have to be complied and respected, unless compelling and good reasons are shown and established for grant of extension of time. Extension of time cannot be claimed as a vested right on mere asking and on the basis of vague assertions without proof." 6.3. Further,....
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.... light of the above, it has been observed that the assessee has failed to establish a case of genuine hardship or bring out any specific reasonable cause. Therefore, I am convinced that the application for condonation of delay filed by Sh. Manjit Singh Dhaliwal for filing of ITR for the A.Y. 2020-21 is devoid of merits and is, therefore, rejected." (Emphasis supplied) 4. There is no cavil that the Income Tax Return (ITR) of which condonation of delay is sought is relatable to the Assessment Year (AY) 2020-21. The application for seeking condonation of delay was filed in the month of June 2025, which narrates the reasons for not filing the ITR for that AY. The respondents have rejected the application with reasons, which we have reproduced above. 5. The plea of the learned counsel for the petitioner that the petitioner being an illiterate person is not aware of the tax laws of this country, is not appealing. On the principle of ignorantia juris non excusat, i.e. ignorance of law is no excuse, this Court in Puneet Rastogi v. Principal Chief Commissioner of Income-tax (International Taxation) and another, (2023) 454 ITR 37 has held as under:- "5. This Court is of the....