Condonation application cannot be rejected straightway in a cryptic, confused & absurd manner

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 th...