Assessee filed its return of income belatedly and sought refund along with a request for condonation of delay in filing ITR which was rejected on the ground that the\u00a0 order had not been sent to Member, CBDT on whose approval said order was supposed to have been passed, indicating that Board had not considered assessee’s application\u00a0 and\u00a0 the reason for delay being one of partners was abroad, but was not supported by any evidence.\u00a0 Allowing the petition. The court held that the assessee is seeking refund of a large amount, refusing to condone delay could result in a meritorious matter being thrown out at very threshold and cause of justice being defeated and the\u00a0 Board not having considered prayer for condonation of delay in its proper perspective the order\u00a0 was\u00a0 quashed and set aside and matter was to be remitted back to Board for de novo consideration. \u00a0Circular F.No.312\/22\/2015-OT, dated 9-6-2015(2015) 374 ITR 25 (St). Referred, Sitaldas K. Motwani v. DGIT (2010)\u00a0 323 ITR 223 (Bom)(HC), Malini (B.M.) v. CIT (2008) 306 ITR 196 (SC), Gujarat Electric Co. Ltd\u00a0 v. CIT (2002)\u00a0 255 ITR 396 (Guj)(HC), Sehaammal (R) v. ITO\u00a0 (1999) 237 ITR 185(Mad)(HC). (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 119 : Central Board of Direct Taxes-Delay in filing of return-Refund-Genuine hardship-Condonation of delay-Matter remanded to Board to consider the application for condonation of delay in its proper perspective. [S. 119(2)(b), 139(4), Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-39385","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aff","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39385","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=39385"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39385\/revisions"}],"predecessor-version":[{"id":39386,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39385\/revisions\/39386"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}