2025 (5) TMI 1779

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....Leena Lal, Sr. D.R. ORDER PER: INTURI RAMA RAO, AM This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-2, Guwahati [CIT(A)], dated 14.08.2024 for Assessment Year (AY) 2019-20. 2. The appellant is a co-operative society registered under the Kerala State Co-operative Societies Act, 1969. It is engaged in the business of accepting de....

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....he death of the Tax Consultant, namely Shri E.M. Sabu. The petition filed for condonation of delay reads as under: - "The Appellant was not having any intimation demanding tax from the Department. The appellant came to know about the order from the Income Tax site only few days ago. The Appellant didn't get an opportunity to substantiate the eligibility to claim 80P deduction which appell....

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....ant is not entitled for deduction u/s. 80P of the Act. 4. Being aggrieved, the appellant is in appeal before us in the present appeal. 5. The learned counsel for the assessee submits that the CIT(A) was not justified in refusing to condone the delay as the delay had occurred on account of the death of the Chartered Accountant and the appellant is not aware of the intimation issued u/s. 143(1....

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....him. The petition seeking condonation of delay before the CIT(A) was extracted supra. From the above petition it would be clear that the appellant is seeking condonation of delay on the ground that it is unaware of the intimation issued by the CPC and on account of death of the Chartered Accountant, Shri E.M. Sabu. But the said petition could not establish as to how it was aware of this intimation....