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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Lokendra Ramanbhai Patel – Appellant
Versus
Commissioner of Income Tax, Amedabad – Respondent
JUDGMENT :
PRANAV TRIVEDI, J.
1. Heard learned advocate Mr.Vijay Patel for the petitioner and learned Senior Standing Counsel Mr. Varun Patel for the respondent.
2. Rule returnable forthwith. Learned Senior Standing Counsel Mr.Varun Patel, waives service of notice of rule for and on behalf of the respondent. Having regard to the controversy involved in this petition, with the consent of the learned advocates for the respective parties, the matter is taken up for final hearing.
3. By this petition under Articles 226/227 of the Constitution of India, the petitioner prays for quashing and setting aside the order dated 16.06.2025 passed under Sec.119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’ for short) for the Assessment Year 2021-22.
4. The brief facts leading to filing of the present writ petition are as under:
4.1 The petitioner is an individual and a Non-Resident Indian (N.R.I) residing permanently in Nairobi since the year 1965. During the Assessment Year 2021-22, the petitioner had sold the residential plot No.79 at Gulmohar Residential Enclave on 21.05.2020. The plot was jointly owned by the petitioner and his wife. The consideration for sale of the plot
A Non-Resident Indian can be excused from filing delays under specific provisions when genuine hardship due to exceptional circumstances like a pandemic is shown.
The court held that genuine hardship due to pandemic restrictions justified the condonation of delay in filing the return of income under Section 119(2)(b) of the Income Tax Act.
The court emphasized that ignorance of law is not an excuse for delay in filing tax returns, but recognized the genuine circumstances of a non-resident's inability to meet deadlines.
The court held that genuine hardship must be considered when evaluating applications for delay condonation under Section 119(2)(b) of the Income Tax Act.
The court emphasized that genuine hardship due to age and medical conditions should be considered liberally when deciding on condoning delays in filing income tax returns.
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