Wp/17308/2024 Of Nootigattu Satya Ngarjuna v. Principle Director General Of Income Tax

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI(Special Original Jurisdiction) FRIDAY, THE FIFTEENTH DAY OF NOVEMBERTWO 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 ,AnakapallyDistrict,A. P. AND ...Petitioner 1.Principle Director General of Income Tax, for the State of AndhraPradesh and Telangana Region, Head Quarters at Hyderabad.Pradesh and Telangana Region, Head Quarters at Hyderabad. 2. Principal Commissioner of Income Tax, (PCIT), Aayakaar Bhavan DabaGardens, Visakhapatnam, A.P- 530020.Gardens, Visakhapatnam, A.P- 530020. 3. Assistant commissioner of Income Tax, Aayakaar Bhavan, DabaGardens, Visakhapatnam, A.P- 530020.Gardens, Visakhapatnam, A.P- 530020. 4. Assessing Officer (A.O) of Income Tax, Aayakaar Bhavan, DabaGardens, Visakhapatnam, A.P-530020.Gardens, Visakhapatnam, A.P-530020. ...Respondents Petition under Article 226 of the Constitution of India praying that inthe circumstances stated in the affidavit filed therewith, the High Court maybe pleased to issue Writ, order or direction, more particularly one inthe V natureofwritof mandamusor any other appropriatedirectiontotherespondents in not allowing the Petitioner/Assessee to[ file] his Returns forthe 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 thatin the[circumstances]stated in the affidavit filed in support of the petition, the High Court may bepleased to direct the Respondents No.1 & 2 to set aside order of rejectingthedelaycondoneapplicationbytheRespondent-2(PCIT),Visakhapatnam and allow the applicationof thepetitionerfor condonedelay 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 FORINCOME TAX The Court made the following order: APHC010338342024 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI(Special Original Jurisdiction) [3507] FRIDAY, THE FIFTEENTH DAY OF NOVEMBERTWO 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 Principle Director General Of Income Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.ARAVAPALLI RATNAADARSH Counsel for the Respondents): 1.ANUP KOUSHIK KARAVADI 2.. The Court made the following: r C f ORDER:-(per Hon’ble Sri Justice T.C.D.Sekhar) 1. The present Writ Petitionisfiled against the orderdt.06.09.2023 passed by the Principal Commissioner[of][ Income]Tax (PCIT), Aayakaar Bhavan, Daba Gardens, Visakhapatnam.Itis the case of the petitioner that heis 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 10.10.2021to 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]dueto afall on the road,while he was going by bikeon21.11.2022. 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 viewof 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] GNJ, &TCDS,JXWP_17308_2024WP_17308_2024 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 viewof 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] GNJ, &TCDS,JXWP_17308_2024WP_17308_2024 an application under section 119(2)(b) of the Income TaxAct,1961. He further stated that, along with the said application hehas also filed medical prescription, the death certificateofhisfather 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 condonethe delay of ten (10) days in filing the returns on the ground that,the assessee has sufficient time tofile thereturns withintheprescribed time limit, the same was not filed and therefore cannottake advantage of the medical reports in as much as he was outof country from 10.10.2021 to 21.08.2022. but not til 17.11.2022as contended by him. Being aggrieved by the said order,thepetitioner preferred the instant writ petition. 5.On perusal of the record,it is succinctly clear thatthereis a delay of ten (10) days in filing the returnsfortheassessment year 2022-2023 by the petitioner.It is also clear fromthe record that the petitioner used to file the returnsin time forearlier periods from the year 2019 to 2022 regularly. The returnsfiled by him for the period 2019 to 2022are appended along withthe instant writ petition.thereis a delay of ten (10) days in filing the returnsfortheassessment year 2022-2023 by the petitioner.It is also clear fromthe record that the petitioner used to file the returnsin time forearlier periods from the year 2019 to 2022 regularly. The returnsfiled by him for the period 2019 to 2022are appended along withthe instant writ petition. 6. The 2"*^ respondent, while rejecting the application[of][ the]petitioner did not consider the documents filed by the petitioner[in]its proper perspective. Further, no prejudice would[be][ caused][ to]the department,if the same is allowed by directing the petitionerto file returns with delay in as much as the petitioner has to paythe applicable interest, as per the provisions of the[Act.] 7. As already stated in the instant case, the petitioner[has]filedthedeathcertificateofhisfatherandthecertificatedt.21.12.2022 issued by Sri Satya Sai Clinic, Visakhapatnamtoshow that he met with an accident on the said date. 8.In viewof the above,the respondent shouldhaveallowed the application filed by the petitioner and[to][ receive][ the]returns filed thereof, as such no prejudice would be[caused][ to][ it.]allowed the application filed by the petitioner and[to][ receive][ the]returns filed thereof, as such no prejudice would be[caused][ to][ it.] 9.Inthat view of thematter,the order dt.06.09.2023passed by the 2^^ respondent is set aside and the department[is]directedto receive the returnsfiledby thepetitionerfortheassessment year 2022-2023 and to process the same as[per][ law.]It is needless to mention that the petitioner is directed to pay theapplicableinterest along with the returns for this[assessment]period 2022-2023. GNJ, &TCDS,JWP17308 2024 10.Accordingly the Writ Petition is allowed. There shall beno order as to costs. 11. As a sequel, pending applications,if any, shall[stand] To, closed. //TRUE COPY// Sd/- U.SRl DEVIASSISTANT REGISTRAR/^SECTION OFFICER 1. The Principle Director General of Income Tax, for the State of AndhraPradesh and Telangana Region, Head Quarters at Hyderabad.Pradesh and Telangana Region, Head Quarters at Hyderabad. 2. The Principal Commissioner of Income Tax, (PCIT), Aayakaar BhavanDaba Gardens, Visakhapatnam, A.P- 530020.Daba Gardens, Visakhapatnam, A.P- 530020. GNJ, &TCDS,JWP17308 2024 10.Accordingly the Writ Petition is allowed. There shall beno order as to costs. 11. As a sequel, pending applications,if any, shall[stand] To, closed. //TRUE COPY// Sd/- U.SRl DEVIASSISTANT REGISTRAR/^SECTION OFFICER 1. The Principle Director General of Income Tax, for the State of AndhraPradesh and Telangana Region, Head Quarters at Hyderabad.Pradesh and Telangana Region, Head Quarters at Hyderabad. 2. The Principal Commissioner of Income Tax, (PCIT), Aayakaar BhavanDaba Gardens, Visakhapatnam, A.P- 530020.Daba Gardens, Visakhapatnam, A.P- 530020. 3. The Assistant commissioner of Income Tax, Aayakaar Bhavan, DabaGardens, Visakhapatnam, A.P- 530020.Gardens, Visakhapatnam, A.P- 530020. 4. The Assessing Officer (A.O) of Income Tax, Aayakaar Bhavan, DabaGardens, Visakhapatnam, A.P-530020.Gardens, Visakhapatnam, A.P-530020. 5. One CC toSri. Aravapalli Ratna Adarsh Advocate 6. One CC to Sri. Anup Koushik Karavadi SC for Income Tax 7. Three CD Copies GSC HIGH COURTDATED: 15/11/2024 ORDER WP.No.17308 of 2024 ALLOWING OF THE WPWITHOUT COSTS :<OP*^ A1g3 0 DEC 2C2'i,^Current SeciltrnPSSPATC^^S