Case Law Details
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.
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