Case Law Details
Lodhi Property Company Ltd. Vs. Under Secretary, (ITA-II), Department of Revenue (2010] 323 ITR 0441 (Del.)
The assessee filed his return of income which contains a claim for carry forward of losses a day after the due date. The delay of one day in filing the return of income was due to the fact that the assessee had not reached the Central Revenue Building on time because he was sent from one room to the other and by the time he reached the room where his return was to be accepted, it was already 6.00 p.m. and he was told that the return would not be accepted because the counter had been closed.
These circumstances were recorded in the letter along with the return of income delivered to the office of the Deputy Commissioner of Income-tax on the very next day. Later on, the CBDT, by a non-speaking order, rejected the request of the assessee for con donation of delay in filing the return of income under section 119.
The issue under consideration is whether the CBDT has the power under section 119(2)(b) to condone the delay in filing return of income.
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A.O. has authority to condone delay in case of genuine hardship.