Assessee, a US resident failed to file his return for assessment years 2020-21 and 2021-22 due to COVID-19 pandemic which affected his parents and his in-laws and he could not travel to India On returning to India, assessee realized that a large amount was deducted at source for relevant assessment years and that he was entitled to a refund.  He filed an application under section 119(2)(b) seeking condonation of delay which was dismissed. Court held that  assessee had filed compliant in US for theft from his car in which his passport was also lost.  Further, assessee informed reason for condonation of delay before Commissioner wherein he referred to his parents and parents-in-law being affected by pandemic and death of his father-in-law in year 2021-Whether section 119(2)(b) enables CBDT to condone delay in case of genuine hardship and it should receive a liberal construction.Court held that  this being a case of genuine hardship caused to assessee, delay in filing ITRs was to be condoned, order rejecting condonation of delay application is   quashed.  (AY. 2020-21,  2021-22)