Case Law Details
ADCC Infocom Private Limited Vs Principal Chief Commissioner of Income Tax (Bombay High Court)
Bombay High Court held that it is settled principle that for the mistake on the part of the professionals, the litigant should not suffer. Accordingly, condonation of delay of 36 days in filing of return of income granted.
Facts- The petitioner is a company registered under the Companies Act and engaged in the business of Geospatial and Engineering Services.
During F.Y. 2019-2020, the petitioner suffered a loss in its business. In case of a loss, an assessee is required to file his return within due date as specified u/s. 139(1). Since the petitioner is a company and liable for audit under the Act, the due date for filing the return of income tax for F.Y. 2019-2020 was 31/10/2020. Due to COVID- 19 pandemic, the due date for filing of income tax return for the Assessment Year 2020-2021 was extended up to 15/02/2021. The return came to be filed on 23/03/2021 after the delay of 36 days. On 21/05/2021, the petitioner filed an application for condonation of delay of 36 days before respondent No.1 by email. Respondent No.1, by its order dated 24/03/2022, rejected the application for condonation of delay. Feeling aggrieved with the order of rejection dated 24/03/2022, the present petition came to be filed.
Conclusion- Held that it is settled principle that for the mistake on the part of the professionals, the litigant should not suffer.
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