Allowing the petition the Court held that the illness of the assessee as well as uploading of statutory audit report on March 31, 2022 by the concerned chartered accountant rendered the delay beyond the control of the assessee. The application for condonation of the delay filed by the assessee should not have been rejected in a cryptic manner. The order rejecting the application was not justified.(Circular No. 9 of 2015 dated June 9, 2015 (2015) 374 ITR (St) 25) (AY. 2021-22)