2020 (11) TMI 557

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....s 147 r/w 148 is bad in law without jurisdiction and being void-ab-initio, the same kindly be quashed. Consequently the impugned assessment framed u/s 144 r.w.s. 147 dated 05.11.2018 also kindly be quashed. 2. On the facts and in the circumstances of the case, Ld. CIT(A) erred in passing order without affording reasonable opportunity of being heard which is in violation of natural justice and liable to be set aside. 3. On the facts and in the circumstances of the case, Ld. CIT(A) did not allow the condonation of delay of appeal inspite of valid reasons provided by the assessee. 4. On the facts and in the circumstances of the case, Ld. AO erred and simultaneously ld. CIT(A) sustain in adding addition of Rs....

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....tions during the year regarding development of the plot of land the assessee received amount and deposit in the bank account of the assessee, therefore, in these facts and circumstances of the case the explanation of the assessee for delay in filing the appeal may be condoned. The ld. AR has also pointed out that the assessee has entered into the development agreement with the developer for development of her plot No. 165, Pratap Grih Nirmarn Sahkari Samiti, Vaishali Nagar, Queens Road, Jaipur. Under the said development agreement the assessee received a sum of Rs. 5,00,000/- out of which Rs. 2,51,000/- through cheque and balance amount of Rs. 2,49,000/- was received in cash. All these facts are narrated in the development agreement itself,....

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.... she has relied upon the orders of the authority below and opposed to the admission of additional evidence produced by the assessee. 5. We have considered the rival submissions as well as relevant material on record. There is no dispute that the assessee is not a regular tax payer or tax assessee. The assessee has not filed return of income U/s 139(1) of the Act but on the basis of the information regarding the term deposit and cash deposit in the bank account of the assessee the AO issued notice U/s 148 on 28.03.2018. There was no compliance on behalf of the assessee to be notices issued U/s 148 as well as U/s 142(1) of the Act. Accordingly, the AO framed assessment U/s 144 r.w.s. 147 of the Act whereby the addition on account of unexpl....

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.... No. 35, it is seen that the plea of ignorance of law and assessee is aged around 71 years old, has been given by the appellant. The reason for condonation of delay given by the appellant is not a valid reason as she has a qualified Authorized Representative to represent her case. Therefore, the delay is not condoned." Thus, the ld. CIT(A) has not disputed the fact as explained by the assessee that the assessee is an old widow of 72 years and living alone without support of her children. Therefore, in these facts and circumstances of the case the delay of 20 days ought to have been condoned by the ld. CIT(A). Having considered the facts and circumstances of the case and particularly the assessee being an old widow living alone, we condon....