Allowing the Writ filed, High Court held that it is a trite law that rendering substantial justice shall be paramount consideration of the Courts as well as the Authorities rather than rejecting on hyper-technicalities. Even though there is lapse on the part of the assessee, that itself would not be a factor to turn out the plea for filing of the return when the explanation offered was acceptable and genuine hardship was established.  Sufficient cause (severe financial crisis in USA and injuries sustained in accident) shown by the petitioner for condoning the delay is acceptable and the same cannot be rejected out-rightly on technicalities (WP. Nos. 15891-15893 of 2016 dt. 27-03-2018)(AY. 2010-11 to 2012-13)