Nine-Month Delay in Filing Revised ITR "Too Huge": Delhi HC refuse to Condone Delay [Read Order]
The court also dismissed the argument related to the petitioner's NRI status, noting that the e-portal was accessible globally, a fact proven by the timely filing of the original return.
The Delhi High Court has dismissed a petition filed challenging an order that rejected his request to condone a significant delay in filing a revised income tax return. The bench observed that the nine-month delay in filing the revised return was "too huge" and that the petitioner had not provided sufficient cause to justify it.
Sanjay Khurana, the petitioner, challenged an order dated 05.08.2025 from the Principal Commissioner of Income Tax (PCIT). The PCIT had dismissed the petitioner's application under Section 119(2)(b) of the Income Tax Act, 1961, which sought condonation for the nine-month delay in filing the revised ITR for the Assessment Year 2021-22.
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The petitioner's counsel, Mr. Neeraj Yadav, argued that the original return, filed on 10.02.2022, contained an error, wrongly classifying a business loss as a speculative loss. He contended that the delay in filing the revised return on 22.12.2022 was due to the time taken to seek fresh advice and compounded by the COVID-19 situation. He also cited the petitioner's status as a non-resident Indian as a contributing factor.
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The PCIT, in its order, had rejected these arguments, stating that the e-filing portal was globally accessible and the petitioner had managed to file the original return on time, negating the claim of insufficient opportunity. The PCIT further noted that ignorance of law or reliance on an advisor is not considered "sufficient cause" and that no "genuine hardship" was established, as the assessee's claim itself was not substantiated in a report by CIT(IT)-2, New Delhi.
The court of Justice V. Kameswar Rao and Justice Vinod Kumaragreeing with the PCIT's findings, was not persuaded by the petitioner's submissions. The bench remarked that nine months is a "very huge period" and that the petitioner, being the President of a Trust running a hospital, is presumed to have adequate knowledge of tax laws.
The court also dismissed the argument related to the petitioner's NRI status, noting that the e-portal was accessible globally, a fact proven by the timely filing of the original return. The court found the petition to be without merit and dismissed it, upholding the order of the income tax authorities.
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