TaxTMI 
TaxTMI 
2025 (1) TMI 284
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....mputing the tax liability of the Appellant for the AY 2017-18, the Learned Assessing Officer and Commissioner of Income Tax (Appeals) erred in: 1. Adding an amount of Rs 50,50,505 to the income returned under income from other sources, without appreciating the fact that the said amount represent an advance received which was duly returned; 2. Not serving order passed by AO u/s 154 of the Act and also not uploading the same on the income tax portal; 3. Not providing any opportunity to be heard before passing of the Order; 4. Levy of Interest u/s 234A, 234B and 234C of the Act. Each of the grounds given below is independent and without prejudice to the other grounds of appeal preferred by the Appel....
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....vid-19 pandemic, the assessee was not able to get the copy of the order passed u/s 154 of the Act, despite repeated requests and efforts made on behalf of the assessee. Finally, the assessee received the impugned order only on 13/10/2023 and thereafter, filed the appeal before the learned CIT (A). The learned AR has submitted that, the assessee has explained the cause of delay before the learned CIT (A) and narrated all the relevant facts, particularly, the non-receipt of order passed u/s 154 of the Act. The learned AR has submitted that, the addition made by the CPC is highly unjustified and arbitrary, as there was no such income earned by the assessee. However, an amount of Rs. 50.00 lakhs was received as advance on 9/5/2016 which was sub....
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....on 29/03/2018 declaring income under the head "income from salary" and "income from other sources". The CPC while processing the return of income on 27/05/2019 has made an adjustment and assessed the income from other sources at Rs. 50,50,505/- as against the income declared by the assessee under the head "income from other sources" at Rs. 1,04,838/-. On 21/02/2020, the assessee filed a rectification petition with the CPC which was disposed of vide order dated 2/3/2020 maintaining the original order u/s 143(1) without giving any relief to the assessee. The assessee thereafter, filed the appeal before the learned CIT (A) on 28/10/2023 after a delay of 503 days. The learned CIT (A) has declined to condone the delay of 503 days in filing the a....
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....ated by the covid lockdown. I also raised a grievance on the IT portal. Eventually, on multiple follows ups, a kind jurisdictional officer provided a physical copy of the Rectification Order on 14th October 2023. 5. Upon receiving the Order and understanding the reason for the demand, I promptly filed the appeal on 28th October 2023. 5. I, That I have always acted as a law-abiding citizen and have been committed to fulfilling all my legal and tax obligations. The alleged delay in filing the appeal before CIT(A) was due to lack of communication. There was no intention to disregard the legal process, and I have made every effort to address the issue as soon as I became aware of it. I, hereby confirm that the content....
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....ch is duly reflected in the bank account statement of the assessee. Therefore, if the assessee's case is not examined on merit, it would result in gross injustice for assessing the income which was not earned by the assessee. Accordingly, when the reasons explained by the assessee are not disputed by the Department that the impugned orders of the CPC passed u/s 143(1) as well as u/s 154 of the I.T. Act, 1961 were not served on the assessee physically and the assessee has explained that he could not even receive these orders digitally, then we find that the assessee has explained a sufficient cause for the delay in filing the appeal before the learned CIT (A). Accordingly, in the facts and circumstances of the case and in the interest of jus....