Dillip Kumar Barik Vs ITO (Orissa High Court)
The Orissa High Court recently addressed a significant case involving Dillip Kumar Barik versus the Income Tax Officer (ITO), highlighting the rejection of delay condonation applications in a manner deemed cryptic, confused, and absurd.
The case revolves around a writ petition filed by Dillip Kumar Barik challenging the order passed by the Principal Commissioner of Income Tax, Sambalpur. The petitioner sought condonation of delay in filing the Income Tax return for the Assessment Year 2021-22 under Section 119(2)(b).
Barik’s counsel argued that the delay in filing the return was beyond his control due to various reasons, including personal illness. He contended that the rejection of the return overlooked the relief granted by the apex court for condonation of delay.
On the contrary, the Senior Standing Counsel for the Income Tax Department emphasized the petitioner’s responsibility to file returns in a timely manner and justified the rejection of the application.
Upon examining the arguments and evidence presented, the court noted Barik’s consistent compliance with tax obligations in previous years. It acknowledged the challenges he faced, including illness and the requirement for a Statutory Audit Report.
The court highlighted the petitioner’s efforts to fulfill his obligations, including the submission of the return and the subsequent discovery of deficiencies in the filing process. It criticized the rejection of the condonation delay application, citing established guidelines and previous court rulings favoring leniency under extraordinary circumstances.
