2025 (2) TMI 1037

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.... appeals, these appeals were heard together and are being disposed of by this single consolidated order for the sake of convenience and brevity. 2. Facts of the case, in brief, are that the assessee is an individual having income from house property, income from business or profession, agricultural income etc., and filed his return of income on 31.07.2010. The said return was processed by the CPC u/sec.143(1)(a) of the Act and a tax demand of Rs. 1,20,140/- was issued to the assessee. The contention of the assessee is that he had clubbed his minor daughter's house property income of Rs. 7,37,766/- u/sec.64(1A) of the Act along with his income and filed the return for the impugned assessment year 2010-2011. The assessee, thereafter, filed r....

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....2010-2011 and 2011-2012, respectively and reiterated his submissions made before the lower authorities. 5. The Learned DR, on the other hand, strongly opposed for condonation of delay and submitted that there was an inordinate delay in filing the appeals before the learned CIT(A) and since the assessee was unable to explain the day-to-day delay, the learned CIT(A) rightly dismissed the appeal of the assessee. He accordingly submitted that the order of the learned CIT(A) be confirmed. 6. We have heard the rival submissions of both the parties and perused the material available on record. We find that there is no dispute between the parties that the assessee had filed his appeals before the learned CIT(A) with a delay of 10 years 10 months ....