2024 (3) TMI 471

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....to add, urge, alter, modify or withdraw any ground/s before or at the time of hearing." 3. Concisely stated, the Assessee HUF filed its return of income electronically on 28.03.2018, declaring total income of Rs. 47,51,730/-. The case of the assessee was subsequently selected for limited scrutiny through "CASS" for following reasons: i. Deduction / Exemption from capital ii. Investment in immovable property iii. Deduction against income from other sources 3.1 Statutory notices u/s. 143(2), 142(1), 272A(1)(d) issued however, the assessee has partly complied with the said show cause notices during the assessment proceedings. The issue pertaining to capital gain was examined by the Ld. AO, wherein the deduction u/s. 54(F) claimed by the assessee for Rs. 2,81,82,802/- was not found justified by the Ld. AO and therefore, the claim of the assessee was rejected and the amount deduction u/s. 54(F) has been added back to the income of the assessee. 4. Aggrieved by the aforesaid assessment order, Ld. AR of the assessee preferred an appeal before the Ld. CIT(A), however before Ld. CIT(A) the assessee persisted noncompliant on various occasions when the oppo....

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.... has mentioned the reasons for delay on account of old age of the Karta of the assessee (HUF) and his ill health. It is also an admitted fact that challan for the appeal was deposited by the assessee on 04.05.2023 i.e. within the prescribed due date for filing of the appeal but the appeal could be finally filed after 17 days from the prescribed due date i.e., on 06.06.2023. 10. The contentions of the assessee that the Karta of the assessee HUF was not well at the time of filing of the appeal for which copies of certain medical prescriptions and medical lab reports have been submitted before us along with the application for condonation of delay. It is further argued that due to old age of Karta and unwellness, he could not sign the documents of appeal in time, but the prescriptions submitted before us are not indicating any serious ailments they are for general tests to be undergone by the Karta of the assessee HUF. Ld. AR squarely failed to brought to our attention to any such illness to substantiate the reasonableness in submission of the appeal before the tribunal. The prescription and lab reports submitted before us are dated in November 2022 i.e., 7 months prior to the date....

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....be no reason to adopt a liberal view and condone the same. Also, we may observe at this juncture that the law of limitation has to be construed strictly as it has an effect of vesting with one and taking away the right from the other party. The delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5 of the Limitation Act. 12. We may herein observe that in the case of state of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon'ble Apex Court had held that the expression "sufficient cause" should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay. the expression "sufficient cause" will always have relevancy to reasonableness. The action which can be condoned by the court should fall within the realm of normal human conduct or normal conduct of a litigant. However, as observed by us hereinabove, as the assessee appellant in the present case had come forth with any cogent explanation elaborating the acceptable reasons leading to the delay in filing the present appeal, and had adopted a lackad....

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....-23, appellate order dt.21-3-23, revised Form No.36 filed on 9-11-23) before your Honor's; it is due to my health issues, for which doctor's report and prescription along with affidavit is enclosed. Thanking you Yours faithfully, Weathani: Krishna Kumar Nathani (Karta of the assessee-HUF) विधि और न्याय Ministry of Law क्रमांक (139) 05 MAR 2024 आयकर अक्षीय अधिकरपुर To. The Hon'ble Income Tax Appellate Tribunal Raipur Bench, Raipur Assessee: Subject: Hon'ble Sir, Krishna Kumar Nathani & Sons (HUF) Sadani Chowk, Sadar Bazar, Raipur 492001 (CG), PAN AABHK 8617A ITA No.216/RPR/2023, AY17-18 (A) Submission of documents in respect of defective notice. dt.8-11-23 In connection to the above assessee, following documents are enclosed herewith for your kind consideration: 1. Revised Form No.36 2. Assessment order u/s 143 (3) dt.26-12-19 (already submitted along with Form No.36) 3. Form No.35 (already submitted along ....

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....ुर जिला रायपुर AC 289392 शपथकर्ता :- श्री कृष्ण कुमार नत्थानी कर्ता में कृष्ण कुमार नत्थानी एण्ड सन्स (एच.यु.एफ.) उार वर्ध एवं निवासी सिविल लाईन्स, रायपुर (छ.ग.) शपथपत्र : शपथकर्ता निम्नलिखित शपथ पूर्वक ध्यान प्रस्तुत करता है । यहां शपथ कर्ता क....

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....¤¤ अपील माननीय अपीलीय प्राधीकरण के समक्ष बाधित के बाद प्रस्तुत कि गयी थी । यहकि मेरी आयु लगभग 72 वर्ष है एवं अस्वस्थता के कारण मेरे अधिवक्ता द्वारा दिये गये अपील के कागजात हस्ताक्षर करके भेजने में मुझसे विलम्ब हुआ जिसके कारण अपीà....