ORDER

An order rejecting an application under Section 119(2)(b) of the Income Tax Act,1961, (“I-T-Act”) is challenged in this writ petition.

2. The petitioner is assessed to tax under PAN AAPH6489G. As regards assessment year 2020-21, the petitioner asserts that he was unable to file the return within time on account of the prolonged illness of his former Chartered Accountant, namely, Mr. U. Mohamed Sahabdeen and his eventual demise on 07.11.2022. In those circumstances, the petitioner filed an application for condonation of delay for filing the return on 13.07.2023. The present writ petition was filed on account of rejection of such application by order dated

23.02.2024.

3. Learned counsel for the petitioner submitted that the petitioner does not seek a refund or exemption and that the application to condone delay was filed so as to enable the petitioner to file the return of income for assessment year 2020-21 along with applicable taxes and interest. He points out that the petitioner filed returns for preceding assessment years such as 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20. He also points out that the certificate issued by the doctor to the petitioner's erstwhile Chartered