HC Rejected Condonation of Delay Plea on Ground that NR wasn’t Aware of Due Dates for Filing Returns

Case Details: Puneet Rastogi v. PCIT - [2023] 148 taxmann.com 362 (Delhi)

Judiciary and Counsel Details

• • Manmohan & Ms Manmeet Pritam Singh Arora, JJ.
  • Bhupinder Jit Kumar, Adv. for the Petitioner.
  • Ruchir Bhatia & Ms Mansie Jain Advs. for the Respondent.

Facts of the Case

Assessee-individual, a non-resident, failed to file its return of income for the relevant assessment year. Even though the return of income for the earlier assessment year was filed a few years back, it contended that he was unaware of the due date or the process for filing the return of income. Subsequently, the assessee filed an application to condone the delay in filing the return of income and grant claim for refund, but the request was denied.

Aggrieved-assessee filed a writ petition to the Delhi High Court against such rejection.

High Court Held

The Delhi High Court held that ignorance of the law is not an excuse. Also, the assessee filed its return of income for the earlier assessment year within the time limit, implying that the assessee was aware of the process of filing the return of income. Therefore, it is seen that there is no genuine hardship or reasonable cause for the late filing of the return.

Thus, there had been no violation of the principles of natural justice, and ultimately the plea was dismissed.