NOOTIGATTU SATYA NGARJUNA V. PRINCIPLE DIRECTOR GENERAL OF INCOME TAX

WP/17308/2024

AI Insights

The case involves Nootigattu Satya Ngarjuna, the petitioner, who filed a writ petition against the Principal Commissioner of Income Tax and others, challenging the rejection of his application to condone a ten-day delay in filing income tax returns for the assessment year 2022-2023. The petitioner argued that his inability to file on time was due to being out of the country and subsequent health issues, including an accident and post-COVID complications. The PCIT had rejected the application, stating the petitioner had sufficient time to file the returns, which the court found to be an improper consideration of the circumstances and supporting documents provided by the petitioner.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 675088 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 15-11-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 151 CPC, Section 119(2)(b) of the Income Tax Act 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANUP KARAVADI
• Assessee Lawyers: ARAVAPALLI ADARSH
• Keywords: Assessment year 2022-23; Condone delay; Depression; Income Tax Returns; Post Covid complications; Writ of Mandamus; Medical Reports
• Section: 119(2)(b); 151; 226

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) FRIDAY, THE FIFTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR V PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 17308 OF 2024 Between: Nootigattu Satya Ngarjuna, S/o. Nootigattu SasiKala Aged 30 Years, R/o.D.No.3-1 ,MainRoad,Nagasingabilli Post,Yalamanchili ,Anakapally District,A. P. ...Petitioner AND 1. Principle Director General of Income Tax, for the State of Andhra Pradesh and Telangana Region, Head Quarters at Hyderabad. 2. Principal Commissioner of Income Tax, (PCIT), Aayakaar Bhavan Daba Gardens, Visakhapatnam, A.P- 530020. 3. Assistant commissioner of Income Tax, Aayakaar Bhavan, Daba Gardens, Visakhapatnam, A.P- 530020. 4. Assessing Officer (A.O) of Income Tax, Aayakaar Bhavan, Daba Gardens, Visakhapatnam, A.P-530020. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ, order or direction, more particularly one inthe V nature of writ of mandamus or any other appropriate direction to the respondents in not allowing the Petitioner/Assessee to file his Returns for the Assessment Year 2022- 23 is illegal, arbitrary and unconstitutional and it amounts to violation of articles 14, 21 and 300(A) of the Constitution of India. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the Respondents No.1 & 2 to set aside order of rejecting the delay condone application by the Respondent-2 (PCIT), Visakhapatnam and allow the application of the petitioner for condone delay in filing returns for the assessment year 2022-23. Counsel for the Petitioner: SRI. ARAVAPALLI RATNA ADARSH Counsel for the Respondents: ANUP KOUSHIK KARAVADI SC FOR INCOME TAX The Court made the following order: GNJ, &TCDS,J WP 17308 2024 APHC010338342024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3507] FRIDAY, THE FIFTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No. 17308/2024 Between: Nootigattu Satya Ngarjuna ...PETITIONER AND ...RESPONDENT(S) Principle Director General Of Income Tax and Others Counsel for the Petitioner: 1.ARAVAPALLI RATNAADARSH Counsel for the Respondents): 1.ANUP KOUSHIK KARAVADI 2.. The Court made the following: r , C GNJ, &TCDS, J WP 17308_2024 f r ORDER:- (per Hon’ble Sri Justice T.C.D.Sekhar) 1. The present Writ Petition is filed against the order dt.06.09.2023 passed by the Principal Commissioner of Income Tax (PCIT), Aayakaar Bhavan, Daba Gardens, Visakhapatnam. It is the case of the petitioner that he is an assessee with Pan N0.ANQPNIOO8G. It is the further case of the petitioner that he could not file the returns for the assessment year 2022-2023, as he was out of the country from 10.10.2021 to 17.09.2022. He would further contend that he was staying in Canada and after coming to India, he met with an accident and sustained injuries due to a fall on the road, while he was going by bike on 21.11.2022. 2. The petitioner further stated in the affidavit that his father died during the covid period and thereafter he suffered post covid complications. It is his further case that, his mother being a lonely women is staying with his insane younger brother. In view of the above facts he was in depression and could not file returns in time for the said period. 3. In view of the reasons stated above, the petitioner has filed Income Tax returns with a delay of ten (10) days along with X GNJ, &TCDS,J WP_17308_2024 an application under section 119(2)(b) of the Income Tax 1961. He further stated that, along with the said application he has also filed medical prescription, the death certificate of father and the passport showing that he was out of the country. 4. The 2\"\"' respondent by impugned order dt.06.09.2023, rejected the application filed by the petitioner seeking to condone the delay of ten (10) days in filing the returns on the ground that, the assessee has sufficient time to file the Act, his returns within the prescribed time limit, the same was not filed and therefore cannot take advantage of the medical reports in as much as he was out of country from 10.10.2021 to 21.08.2022. but not til 17.11.2022 as contended by him. Being aggrieved by the said order, petitioner preferred the instant writ petition. the 5. On perusal of the record, it is succinctly clear that there is a delay of ten (10) days in filing the returns for the assessment year 2022-2023 by the petitioner. It is also clear from the record that the petitioner used to file the returns in time for earlier periods from the year 2019 to 2022 regularly. The returns filed by him for the period 2019 to 2022 the instant writ petition. are appended along with GNJ, &TCDS, J WP 17308 2024 6. The 2\"*^ respondent, while rejecting the application of the petitioner did not consider the documents filed by the petitionerin its proper perspective. Further, no prejudice would be caused to the department, if the same is allowed by directing the petitioner to file returns with delay in as much as the petitioner has to pay the applicable interest, as per the provisions of the Act. 7. As already stated in the instant case, the petitioner has filed the death certificate of his father and the certificate dt.21.12.2022 issued by Sri Satya Sai Clinic, Visakhapatnam to show that he met with an accident on the said date. In view of the above, the respondent should have 8. allowed the application filed by the petitioner and to receive the returns filed thereof, as such no prejudice would be caused to it. 9. In that view of the matter, the order dt.06.09.2023 passed by the 2^^ respondent is set aside and the department is directed to receive the returns filed by the petitioner for the assessment year 2022-2023 and to process the same as per law. It is needless to mention that the petitioner is directed to pay the applicable interest along with the returns for this assessment period 2022-2023. GNJ, &TCDS,J WP 17308 2024 10. Accordingly the Writ Petition is allowed. There shall be no order as to costs. 11. As a sequel, pending applications, if any, shall stand closed. Sd/- U.SRl DEVI ASSISTANT REGISTRAR /^SECTION OFFICER //TRUE COPY// To, 1. The Principle Director General of Income Tax, for the State of Andhra Pradesh and Telangana Region, Head Quarters at Hyderabad. 2. The Principal Commissioner of Income Tax, (PCIT), Aayakaar Bhavan Daba Gardens, Visakhapatnam, A.P- 530020. 3. The Assistant commissioner of Income Tax, Aayakaar Bhavan, Daba Gardens, Visakhapatnam, A.P- 530020. 4. The Assessing Officer (A.O) of Income Tax, Aayakaar Bhavan, Daba Gardens, Visakhapatnam, A.P-530020. 5. One CC to Sri. Aravapalli Ratna Adarsh Advocate [OPUC] 6. One CC to Sri. Anup Koushik Karavadi SC for Income Tax [OPUC] 7. Three CD Copies GSC HIGH COURT DATED: 15/11/2024 ORDER WP.No.17308 of 2024 :