Shailesh Vitthalbhai Patel Vs Chief Commissioner of Income Tax 1 (Gujarat High Court)
The Gujarat High Court considered a writ petition challenging an order dated 30.11.2021 passed under Section 119(2)(b) of the Income Tax Act, 1961, whereby the Chief Commissioner of Income Tax rejected the petitioner’s application for condonation of a 23-day delay in filing the return of income for Assessment Year 2020-21. The petitioner, an individual, filed the return on 10.03.2021, declaring a total loss of ₹15 lakh, whereas the extended due date for filing the return was 15.02.2021. Along with the return, the petitioner submitted an application seeking condonation of delay supported by affidavits of the petitioner and his accountant.
The petitioner explained that his accountant, who handled the tax compliance work, suffered from COVID-19 during October-November 2020. The petitioner’s business also operated under lockdown restrictions up to August 2020, limiting office attendance. The accountant had to complete accounts of three group concerns, resulting in a backlog that delayed completion of the petitioner’s return. It was further stated that after the returns of the partnership firms were filed, the petitioner realised he had incurred losses from derivative transactions, whereupon the return was finalised on 08.03.2021, uploaded on 10.03.2021, and the audit report was uploaded on 20.03.2021.
