TaxTMI 
TaxTMI 
2024 (9) TMI 449
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....2024 for the Assessment Year 2018-19. 2. Following grounds of appeal have been raised by the appellant: 1. "On facts and circumstances of the case, the order passed u/s 154 of the Act by the Ld. CPC is void ab initio; invalid, bad in law and grossly in violation of principles of natural justice. 2. The Ld. CIT (A) has erred in not condoning the delay in filing the appeal without appreciating the genuine reasons for delay in filing the appeal and not giving due consideration to the peculiar facts and circumstances of the case. 3. The Ld. CIT (A) erred in facts and law in not appreciating the fact that the rental income earned of Rs. 52,69,228/-is taxed twice e. once under the head "Income from Business and Profe....
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....ame has already been considered by the assessee and the income being offered to tax under the head 'income from house property'. In view of the adjustments made by the CPC, rental income of Rs. 52,69,230/- was taxed twice: (i) one under Income from House Property, (ii) and another under Income from other Sources. This is a clear mistake apparent from record which ought to have been rectified u/s. 154 of the Act. 5. While considering the appeal of the assessee, the Ld. CIT (A) issued following e- notices/ letters to the assessee. 1) Deficiency letter dated 06/01/2024 2) Hearing letter dated 14/02/2024 3) Hearing letter dated 21/02/2024 4) Hearing letter dated 25/03/2024 6. In response to the above no....
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....al on 14-03-2020 as a result there has been a delay of 1419 days. With regards to delay of 715 days the same has been allowed by CIT(A) as the same gets covered by the order of the Hon'ble Supreme Court vide order dated 23rd March 2020 in writ petition (civil) No. 03 of 2020 and even CBDT has issued Circular No. 8/2021 on 30th April 2021 providing various relaxations till 31st May 2021 including extended time for filing the appeals before CIT(Appeals). 5. However, with regards to balance 704 days we wish to state that assessee was neither knowing the fact that rectification order has been passed by the Id. Assessing Officer nor the appellant was intimated by the auditors appointed by the assessee company regarding such order. W....
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.... alternative. Further, when substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 8. In support we wish to place reliance on the decision in case of Smt. Rupa Maheshbhai Gandhi vs. ITO, Ward-3(2)(10) Ahmedabad (ITA No.2224/Ahd/2018) "7. In the light of the above, if I consider explanation of the assessee before the Id. CIT(A), then it would reveal that the assessee was not aware about the assessment order or about the proceedings at the level of the assessment officer. Immediately, when she came into the knowledge about the order, she....
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.... appeal before Hon'ble CIT (A) was due to bonafide reasons and reasonable cause and in no manner whatsoever to frustrate the proceedings with any malafide intent". 8. Besides above, the appellant has also taken ground that the order passed by the CPC u/s. 154 of the Act is bad in law and in violation of principles of natural injustice as the rental income was taxed twice- under the head 'income from business and profession' and 'income from house property' and made a prayer that the Hon'ble ITAT may decide this issue on merit. 9. We have considered the facts of the case and the submissions made by the appellant and we are of the view that since the Ld. CIT (A) has not decided the case on merit and rejected the appeal on the ground....