TaxTMI 
TaxTMI 
TaxTMI 
2021 (10) TMI 682
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....to be quashed as the order is passed in haste manner, without taking into consideration the written submission, facts, documents and evidences as furnished by appellant available on record. 2. That the ld. CIT(A) and the A.O. have failed to appreciate that: a. The appellant was not required to file the return under the law as the appellant's gross total income was below the amount not chargeable to tax. b. The notices issued was never served to the Appellant. c. The Hon'ble CIT(A) have failed to consider the written submissions and additional evidences such as Purchase deed, sale deed, bank statement, affidavit, computation of income etc. filed on record. d. The capital gain was computed without considering the cost of plot, its i....
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...., therefore, the order should be deleted. 4. That on the facts and in law, the ld. CIT(A) failed to appreciate that penalty proceedings are separate and distinct from the assessment proceedings and any additions/enhancements made in the assessment does not ipso-facto warrant levy of penalty. 5. That the appellant craves right to amend, add, delete or withdraw any of the grounds of appeal either before or at the time of hearing of this appeal." 2. The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. Firstly, we take ITA No. 543/JP/2021 for the A.Y. 2008-10 for deciding the appeals. 4. In this appeal, there is delay of 48 days in filing the present appeal. It was....
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....a delay in filing the present appeal by 48 days. There is also no dispute that under section 253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is satisfied that there exists a sufficient cause on the part of the assessee for not presenting the appeal within the prescribed time. The explanation of the assessee therefore becomes relevant to determine whether the same reflects sufficient and reasonable cause on her part in not presenting the present appeal within the prescribed time. In the instant case, it has been stated by the assessee that due to lock down imposed by the State Government from 23th of March, 2020 and thereafter by the Central Government from 25th of March, 2020 due to Covid 1....
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....nt case, applying the same principles, we find that there is no culpable negligence or malafide on the part of the assessee in delayed filing of the present appeal and it does not stand to benefit by resorting to such delay more so considering the fact that it has applied for settlement of present dispute and payment of appropriate taxes. Therefore, in the factual matrix of the present case, we find that there exists sufficient and reasonable cause for condoning the delay in filing the present appeal and as held by the Hon'ble Supreme Court, where substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserved to be preferred. 8. In light of aforesaid discussions, in exercise of pow....
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.... record as well as hearing of both the parties at length, we found that the A.O. had received information that the assessee had sold immovable property in the year under consideration at Rs. 8.75 lacs and since the assessee had not filed his return of income and has not even disclosed his PAN number, hence, the said transaction could not be verified. Therefore, the case of the assessee was reopened since no body appeared before the A.O. even in spite of service of notice, therefore, the order of assessment was passed ex prate U/s 147/144 of the Act. Before the ld. CIT(A), in the appellate proceedings, the only plea taken by the assessee relates to challenging the jurisdiction of the A.O. on the ground that the notice was not served on corre....
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....efore the A.O. as the notice could not be served upon the assessee as the assessee had already charged the old address, therefore, in absence of the assessee, the matter was decided by the A.O. However, in order to put forth all his defence, the assessee had filed an application before the erstwhile CIT(A) under Rule 46A of the Income Tax Rules, 1962 for leading additional evidence and in this respect had placed on record bunch of documents. However, the ld. CIT(A) had not touched or considered the facts of documents placed on record and relied upon by the assessee but had dismissed the appeal filed by the assessee merely on the ground that the assessee had raised merely jurisdictional issue and no paper book or submissions have been filed ....