2024 (8) TMI 805

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....nst the assessment order passed under section 144 r.w.s. 147 of The Income-tax Act, 1961 (the Act) dated 19.12.2018 passed by the ITO(IT)-1(2)(1), Mumbai (Ld. AO) was dismissed. 02. The Assessee has raised the following grounds of appeal:- i) The Ld. CIT(A) failed to appreciate that the date of service of order was 3.01.2019 a appeal was filed on 14.02.2019 and therefore, the delay was not of 27 days but of only days. The due date to file appeal was 2.02.2019 and was filed on 14.02.2019. (ii) The Ld. CIT(A) erred in disposing of the appeal without condoning the small delay of m 12 days (presumed by him of 27 days) in filing an appeal before the CIT (A). (iii) The Ld. CIT(A) ought to have appreciated that the re....

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....es and neft credit amounting to Rs. 2.70 lakhs from U.A.E. 04. The Assessee was issued notice under section 148 of the Act at his address 304, Marigold Bldg, Vasant Valley Phase I CHS Ltd., Malad East, Mumbai - 400 097 by speed post which returns with remarks as un-claimed. However, notices under section 142(1) of the Act was issued on 1.12.2018 online to the Assessee. In response to these notices no reply was received and therefore the assessment order was passed under section 144 of the Act on 19.12.2018 wherein the addition of short term capital gain of Rs. 23,00,000/- was made on sale of immovable property. However, addition of Rs. 2,20,20,000/- was also made being un-explained cash credit of sum deposited in his account with Standar....

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....) rejected it on technical grounds that the Assessee did not file any affidavit showing that assessment order was received by his Brother in law on 3.1.2019. Further, the Assessee was not in India till 5.2.2019. The appeal was filed on 14.2.2019. If we consider that Assessee was not in India till 5.2.2019 and appeal was filed on 14.2.2019, we find that the Assessee came to India only on 5.2.2019 that should be the date of receipt of order by the Assessee. Accordingly, as per Section 249(2)(b), the appeal is required to be filed within 30 days from the date of service of notice of demand relating to assessment. If the Assessee is not in India, we fail to understand that how he has received the order prior to that. The Ld. CIT(A) has taken a ....