Case Law Details
Seramudali Kabeer Hamidali Vs ACIT (Madras High Court)
The case of Seramudali Kabeer Hamidali vs. ACIT before the Madras High Court revolves around the petitioner’s plea to condone a delay of 927 days in filing their Income Tax Return (ITR) for the assessment year 2020-21. The petitioner cited the prolonged illness and eventual demise of their Chartered Accountant (CA) as grounds for the delay, leading to the rejection of their application under Section 119(2)(b) of the Income Tax Act, 1961.
The petitioner, identified by PAN AAPH6489G, asserted their inability to file the return within the stipulated time due to the ill health of their former CA, Mr. U. Mohamed Sahabdeen, who passed away on November 7, 2022. The application for condonation of the delay was filed on July 13, 2023, subsequent to the rejection of which, the writ petition was initiated.
The petitioner’s counsel argued that the delay condonation was sought not for refund or exemption purposes but to facilitate the filing of the return along with applicable taxes and interest. They emphasized the petitioner’s compliance with previous assessment years and provided medical and death certificates as evidence of the CA’s illness and demise.
On the other hand, the respondent’s counsel contended that the petitioner failed to sufficiently explain the delay, highlighting the significant duration of 927 days. However, the petitioner’s submission of returns for preceding assessment years and medical evidence was acknowledged.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
