TaxTMI 
TaxTMI 
2018 (1) TMI 655
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....us other reasons and hence the same may kindly be quashed. 1.3 The AO has erred in passing the assessment order without providing adequate and reasonable opportunity of being heard and without confronting the material gathered in the gross breach of law. Hence, the assessment so made and consequential additions so made may kindly be quashed and deleted. 2. The ld. CIT(A) has grossly erred in law as well as on the fats of the case in not admitting the appeal or not condoning the delay in filing of appeal. Although there was no delay in filing of appeal because the assessee had not received the assessment order, the appeal has been filed after taking the certified copies of assessment order and from that date the appeal was well within time. Hence, the appeal so not admitted or condoned by the ld. CIT(A) without considering the true facts and legal position is totally contrary to the provisions of law and facts. Hence the same may kindly be admitted or condoned the same by your honour or may kindly be directed to ld. CIT(A) in the interest of natural justice, directed to ld. CIT(A). 3. Rs. 21,00,634/-:- The AO has grossly erred in law as well as on the fact....
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....hed and deleted. 2. The ld. CIT(A) has grossly erred in law as well as on the fats of the case in not admitting the appeal or not condoning the delay in filing of appeal. Although there was no delay in filing of appeal because the assessee had not received the assessment order, the appeal has been filed after taking the certified copies of assessment order and from that date the appeal was well within time. Hence, the appeal so not admitted or condoned by the ld. CIT(A) without considering the true facts and legal position is totally contrary to the provisions of law and facts. Hence the same may kindly be admitted or condoned the same by your honour or may kindly be directed to ld. CIT(A) in the interest of natural justice, directed to ld. CIT(A). 3. Rs. 21,00,634/-:- The AO has grossly erred in law as well as on the facts of the case in making the addition of Rs. 21,00,634/- on account of Long Term Capital Gain on the entire sale consideration of Agriculture Land which was not a capital asset as per I.T. Act, thus the AO erred in taxing the sale of agriculture land under Long Term Capital Gain. Hence, the addition so made by the AO without considering the true f....
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....ies of assessment order and from that date the appeal was well within time. Hence, the appeal so not admitted or condoned by the ld. CIT(A) without considering the true facts and legal position is totally contrary to the provisions of law and facts. Hence the same may kindly be admitted or condoned the same by your honour or may kindly be directed to ld. CIT(A) in the interest of natural justice, directed to ld. CIT(A). 3. Rs. 21,00,634/-:- The AO has grossly erred in law as well as on the facts of the case in making the addition of Rs. 21,00,634/- on account of Long Term Capital Gain on the entire sale consideration of Agriculture Land which was not a capital asset as per I.T. Act, thus the AO erred in taxing the sale of agriculture land under Long Term Capital Gain. Hence, the addition so made by the AO without considering the true facts and legal position is totally contrary to the provisions of law and facts. Hence, the same may kindly be deleted in full. 4. Rs. 13,0,460/-:-The AO has grossly erred in law as well as on the facts of the case in making the addition of Rs. 13,60,460/- on account of unexplained cash deposits in the bank account. Hence, the additio....
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.... to ld. CIT(A) in the interest of natural justice, directed to ld. CIT(A). 3. Rs. 21,00,634/-:- The AO has grossly erred in law as well as on the facts of the case in making the addition of Rs. 21,00,634/- on account of Long Term Capital Gain on the entire sale consideration of Agriculture Land which was not a capital asset as per I.T. Act, thus the AO erred in taxing the sale of agriculture land under Long Term Capital Gain. Hence, the addition so made by the AO without considering the true facts and legal position is totally contrary to the provisions of law and facts. Hence, the same may kindly be deleted in full. 4. Rs. 20,53,575/-:-The AO has grossly erred in law as well as on the facts of the case in making the addition of Rs.20,53,575/- on account of unexplained cash deposits in the bank account. Hence, the addition so made by the AO and not adjudicated by the ld. CIT(A) is totally contrary to the provisions of law and facts. Hence, the same may kindly be deleted in full. 5. Rs. 6,655/-: The AO has grossly erred in law as well as on the facts of the case in making the addition of Rs. 6,655/- on account of bank interest. Hence, the addition so made ....
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..... Act, thus the AO erred in taxing the sale of agriculture land under Long Term Capital Gain. Hence, the addition so made by the AO without considering the true facts and legal position is totally contrary to the provisions of law and facts. Hence, the same may kindly be deleted in full. 4. Rs. 13,59,160/-:-The AO has grossly erred in law as well as on the facts of the case in making the addition of Rs. 13,59,160/- on account of unexplained cash deposits in the bank account. Hence, the addition so made by the AO and not adjudicated by the ld. CIT(A) is totally contrary to the provisions of law and facts. Hence, the same may kindly be deleted in full. 5. Rs. 6,748/-: The AO has grossly erred in law as well as on the facts of the case in making the addition of Rs. 6,748/- on account of bank interest. Hence, the addition so made by the AO and not adjudicated by the ld. CIT(A) is totally contrary to the provisions of law and facts. Hence, the same may kindly be deleted in full. 6. The AO erred in law as well as on the facts of the case in charging of interest u/s 234B, 234C & 234D as consequential in nature. The appellant totally denies it liability of chargi....
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...., the appeal is rejected being ab-initio void. The grounds of appeal are accordingly not required to be adjudicated." 2.2 During the course of hearing the ld.AR of the assessee prayed that the AO had not provided adequate opportunity of being heard to the respective assessee's. The ld.AR of the assessee further submitted that the ld. CIT(A) had also not granted the condonation of delay in late filing the above appeals. The respective assessee had genuine reasons as the assessment order was not served on the assessee. The delay in filing the appeal was on account of not getting the assessment order for which the assessee applied the certified copies before the Department. For the sake of convenience and brevity of the case, the relevant submission of the assessee as to the issue of not allowing condonation of delay by the ld. CIT(A) is as under:- "At the outset, it may be mentioned that the appellant is a layman, and an illiterate person not conversant with the tax laws. The assessee had not received the assessment order in time. He cam to know about the order when the demand notice for penalty was served on him and he contacted a CA to seek his advice. It is at this....