TaxTMI 
TaxTMI 
2023 (3) TMI 917
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....r Shri Umesh Sharma and her family members, the assessee and his family members were disturbed and busy in handling litigation and court cases, therefore, appeal could not be filed within a prescribed time limit on or before 19.10.2018 and the same could be filed only on 24.11.2020 and thus, there was a delay of 780 days. 3. The Ld. AR submitted that the delay in filing appeal may kindly be condoned and appeal may kindly be admitted for consideration and adjudication. 4. Replying to the above, the Ld. Sr. DR drawing our attention towards his written submissions filed on 20.10.2022 submitted that there is a substantial delay of 780 days in filing the present appeal by the assessee and the application and affidavit of assessee does not refl....
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....ing criminal cases arose out of family and matrimonial disputes create lots of problems and hazardous situation for all the family members and in such a situation the total normal working of family becomes paralyzed. In this situation and in view of above noted facts, I am of the considered view that the cause shown by the assessee explaining the delay of 780 days in filing appeal is sufficient cause as per requirement of provisions of Section 5 of Limitation Act, 1963. 6. In view of foregoing I reached to a logical conclusion that the assessee has successfully demonstrated and established sufficient cause explaining the delay of 780 days in filing appeal before the Tribunal. Therefore, application of assessee for condonation of delay is a....
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....es land and AO has not pointed out any doubt, defect or any discrepancy therein, therefore, factum of gift cannot be ruled out. The Ld. AR submitted that the authorities below have made addition of Rs. 2 lakhs in the hands of assessee without controverting the factum of ownership of 6.5 acres land by the assessee. Therefore, the addition may kindly be deleted. 9. On careful consideration of rival submissions, I am of the view that neither from the assessment order nor from the first appellate order, I am unable to see any findings that the father of assessee does not own 6.5 acres agricultural land. The Ld. CIT(A) in para 6 noted that the assessee has not been able to convinced the AO regarding income from agriculture and agriculture incom....