Application of the assessee for condonation of delay in filing the return was dismissed after six years of filing of the application . On writ the Court directed the CCIT to condone the delay and hear the matter expeditiously .Court also observed that delay in disposing the application after six years of filing of the petition has to be viewed seriously while rendering substantial justice to parties .( AY.2006 -07)
PDS Logistics International (P) Ltd. v CCIT (2018) 164 DTR 222/ 256 Taxman 167 /304 CTR 996/ ( 2019) 414 ITR 527 (Karn) (HC)
S. 139 : Return of income -Delay due to crashing of computer system – Application which was filed for condonation of delay was rejected, after six years of filing of petition was held to be not justified -CIT was directed to condone the delay and hear the matter expeditiously with the observation that delay in disposing the application after six years of filing of the petition has to be viewed seriously while rendering substantial justice to parties . [ S.119(2)(b) ]