TaxTMI 
TaxTMI 
TaxTMI 
2020 (10) TMI 1044
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....to be condoned. 1.1 That Ld. CIT(A) further erred in alleging that the assessee had tried to mislead the department by mentioning the date of service of order as 02.02.2017, when the order was served on 25.09.2016. Appellant prays that the date of service of certified order to the assessee was 02.02.2017 as the original order alleged to be served on assessee was in fact never received by the assessee. And further so, there was no question of misleading the department as, the assessee had duly mentioned in form 35 that the appeal as being filed after a delay and also submitted detailed reasons for delay in the appeal memo. Appellant prays that such remarks by Ld.CIT(A) being unreasonable deserve to be rolled back and the delay being genuine deserve to be condoned. 2. On the facts and in the circumstances of the case the Ld. CIT(A) has grossly erred in upholding the assessment completed u/s 147 of the Income Tax Act, 1961 where no notice u/s 148 was ever served upon / received by the assessee. Appellant prays that such reassessment proceedings concluded are in violation of provisions of sec 148 of the Act, and against the principles of natural justice thus the consequent order pa....
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....as, the assessee had duly mentioned in form 35 that the appeal as being filed after a delay and also submitted detailed reasons for delay in the appeal memo. Appellant prays that such remarks by Ld.CIT(A) being unreasonable deserve to be rolled back and the delay being genuine deserve to be condoned. 2. That on fact and in circumstances of the case Ld.CIT(A) erred in confirming penalty imposed by Id. AO, when the notice u/s 274 r.w.s.271(1)(c) was issued without specifying the limb under which penalty was sought to be levied. This being against the provisions of law and in violation to well- settled prepositions of various judicial pronouncements. Appellant prays that the penalty order deserves to be quashed/set aside. 3. That on the facts and in the circumstances of the case and in law, Ld. CIT(A) erred in confirming the penalty of Rs. 2,41,271/- u/s 271(1)(c) levied by Ld. AO on the assessee without service of notice and without any basis and reason." 2. At the time of hearing, the ld. AR of the assessee has submitted that the ld. CIT(A) dismissed the appeals of the assessee in limine after rejecting the condonation of delay in filing the appeals before the ld. CIT(A). He ha....
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....e was having only one son and he was doing care of the assessee with the help of doctor and by consulting with various doctors. Family of the assessee were in tension when the assessee suffered paralysis attack and they were praying to god for assessee's survival. Please find attached herewith medical certificate of Dr. Rajendra Prasad Sharma, Medical Officer of Samudayik Sawasthya Kendra, Jamawaramgarh, Jaipur and MRI Brain Report of Santokba Durlabhji Memorial Hospital and Medical Report of Vaibhav Imaging Centre. After getting treatment from hospital, the assessee visited to income Tax office and he came to know that assessment order and demand notice have been served to the assessee. On dated 30/01/2017, the assessee submitted to the Ld AO that he was hospitalised and not well and he was not aware about delivery of assessment order. If the income tax department had delivered the assessment order to someone in petrol pump than it cannot treated as service/ delivery of order. The assessee has also submitted that he has not authorised to any person to receive the notice and orders on his behalf so it is wrong and in justice by saying that the order has been delivered to th....
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....ed U/s 271(1)(b) of the Act vide order dated 23.04.2019 in ITA No. 1289 & 1290/JP/2018 has held in para 3 and 4 are as under:- "3. There was delay in filing appeal before the ld. CIT(A). By the impugned order the ld. CIT(A) has dismissed the appeals on the ground of delay. Before the ld. CIT(A) the assessee submitted the following submissions:- " The appellant was suffering with various diseases including BP, Sugar and paralysis attack since July 2015 and he was under doctor treatment of above disease and was on bed rest so he could not received personally notices, order from the department. It may be possible that department was sent the notices and order on the address of business premises but due to bed rest at home., the appellant could not received the notices and orders. The notices and order may be received by his staff or by his family members but they could not appreciate the priority of the notices and orders. Moreover whole family members were suffering in tension during the paralysis attack to the appellant. The appellant came to know about the demand of Income Tax on 30/01/2017 when he received information about bank account seize and at once he discussed the....