TaxTMI 
TaxTMI 
2025 (2) TMI 609
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....y the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 04.11.2024, for assessment year 2019-20. 2. Shri Parikshit Aggarwal, appearing on behalf of the assessee submits that the assessee is an ex-serviceman. During the period relevant to assessment year under appeal, the as....
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....detailed reasons for delay in filing of appeal. However, the CIT(A) without appreciating the reasons dismissed the appeal. The ld. AR submits that the assessee has prima facie good case on merits. 3. Per contra, Shri Sanjay Kumar representing the department vehemently defended the impugned order and prayed for dismissing appeal of the assessee. The ld. DR submits that the assessee failed to respo....
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.... the rule and refusal an exception. By taking a pedantic and hyper technical view the explanation furnished should not be rejected, causing loss and irreparable injury to the party against whom the lis terminates. The expression "sufficient cause" should be liberally construed so as to sub-serve the ends of justice. 5.1 The Hon'ble Apex Court in the case of Collector Land Acquisition vs. Mst. Kat....
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....ceed with the tendency of finding fault with cause shown and reject the petition by a slipshod order in over jubilation of disposal derive. Acceptance of explanation furnished should be the rule and refusal, an exception, more so when no negligence or inaction or want of bonafide can be imputed to the defaulting party. 6. On merits of the addition, I find that, the AO has erred in making addition....