JUDGMENT :

Raja Basu Chowdhury, J.

1. The present writ petition has been filed, inter alia, challenging the order dated 31st January, 2024, whereby the petitioner’s application for condonation of delay under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as the “said Act”) in filing returns under Section 139(1) or 139(4) of the said Act for the Assessment Year 2022-23, had been rejected.

2. Mr. Surana, learned advocate representing the petitioner submits that the petitioner is an income tax payee and had been regularly filing its income tax returns for the last 23 years. It is the petitioner’s case that the petitioner could not file its return of income under Section 139(1) of the said Act for the Assessment Year 2022-23 for the reasons beyond its control. It is also the petitioner’s case that the petitioner’s senior accountant, Mr. Arun Chatterjee, had been diagnosed with heart ailments for which he had to be hospitalized and as such the books of accounts could not be finalized which resulted in delayed finalization of accounts.

3. According to the petitioner, due to deteriorating health of Mr. Chatterjee, he had to resign from the petitioner company. Unfortuna