JUDGMENT :

K.R. Shriram, J.

1. Petitioner is a joint venture between M/s R. K. Madhani & Co. and M/s Prakash Engineers & Infraprojects Private Limited. Petitioner was engaged in executing the projects launched by the Municipal Corporation of Greater Mumbai (MCGM).

2. During the assessment year 2016-2017, petitioner paid tax amounting to Rs.91,38,083/- which is also reflected in Form 26AS. Petitioner filed its return of income belatedly on 30th November 2016 under Section 139(4) of the Income Tax Act 1961 (the Act). The due date for filing the income tax return was 30th September 2016. The time to file income tax return had been extended upto 17th October 2016. Hence there was delay of 43 days in filing the return of income.

3. By a letter dated 19th July 2019, petitioner requested respondent no.3, Commissioner of Income Tax-22, to condone the delay in filing the return of income for A.Y.-2016-2017. Documents were submitted in support of their contention. Petitioner explained to respondent no.3 that the delay was due to the concerned person who was entrusted with the work of filing of return being indisposed due to medical reasons. There was also certain other reasons. As there was no r