Petitioner challenges Ext.P9, an order passed by the Commissioner of Income Tax, in a petition to condone delay, an application filed under Sec.119(2)(b) of the Income Tax Act, 1961. 2. The petitioner is the assessee and the assessment year related to 2011-2012. The return of income for assessment of the said assessment year was filed only on 09.10.2013, after a delay of 27 months. The petitioner sought for condonation of delay, which was rejected by the authority on the ground that sufficient reason has not been shown. It is not in dispute that the authority concerned can condone delay in filing the return on proper reasons to be stated. Though the petitioner had submitted that he was suffering from back pain, no materials were produced to substantiate the -2-
W.P.(C). No.18745 of 2014 same. Petitioner relies upon Exts.P1 and P2, to indicate that the income tax deduction was made from the Land Acquisition Compensation and was received by the petitioner only on 01.02.2013 and thereafter since he was suffering from ailments, he could not file the return in time.
3. Statement is filed by the learned Standing Counsel inter-alia stating that Ext.P9 order has been passed after considering the facts and merits of the case and the authority had given sufficient opportunity to the petitioner which was not availed of by the petitioner.
4. Having regard to the aforesaid factual situation, the petitioner ought to have produced sufficient materials before the Commissioner of Income Tax for condonation of delay. In the said circumstances, I am of the view that one more opportunity can be given to the petitioner to substantiate his grievance, in the matter relating to condonation of delay.
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W.P.(C). No.18745 of 2014
5. Accordingly, the writ petition is disposed of as under:
6. Ext.P9 is set aside. There will be a direction to the respondent to reconsider the application for condonation of delay afresh after giving an opportunity to the petitioner of being heard. Petitioner shall, in the meantime, produce sufficient material in the form of an affidavit and documents, if any, before the respondent, within a period of two weeks from the date of receipt of a copy of this judgment. Appropriate orders in this regard shall be passed within another two months thereafter.
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A.M. SHAFFIQUE JUDGE das