2025 (5) TMI 2032

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.... has raised the following grounds of appeal: ITA No.331/Viz/2024 "1. The order of the learned CIT (A)-10 is contrary to the facts and also the law applicable to the facts of the case. 2. The learned CIT (A) is not justified in refusing to condone the delay of 404 days in filing the appeal. 3. The learned CIT (A) ought to have held that the Assessing Officer is not justified in charging the tax of Rs. 1,44,200/- u/s 201(1) and interest of Rs. 1,21,128/- u/s 201(1A) of the Act. 4. Any other grounds may be urged at the time of hearing". ITA No.332/Viz/2024 "1. The order of the learned CIT (A)-10 is contrary to the facts and also the law applicable to the facts of the case. 2. The learned CIT (A) is not justified in refusin....

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....nsertion of stent in one of the complete blocked artery in the year 2016. Due to the ill health of the husband, the assessee was helpless and was busy to take care of her ailing husband and therefore, the appeal could not be filed before the learned CIT (A) within the period of limitation. After the prolonged medical treatment, the health condition of the husband improved from the month of January, 2020 onwards. Thus, the learned AR has submitted that the assessee had a sufficient cause for the delay in filing the appeal before the learned CIT (A). He has also pointed out that the assessee had a good case on merit as the seller of the property, for which the assessee did not deduct the Tax at Source and consequently the impugned order u/s 2....

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....ffidavit to elaborate the reasons which reads as under: 7. Though the learned CIT (A) was not satisfied with the reasons explained by the assessee however, the reasons explained by the assessee are factually not in dispute, it may be a case that the assessee has not given an elaborate explanation of cause of delay in filing the appeal before the learned CIT (A). We further note that the Assessing Officer has passed the order u/s 201(1) and 201(1A) of the I.T. Act, 1961 in respect of the sale consideration paid by the assessee for purchase of the immovable property without deducting the TDS. The assessee has now stated that the seller of the property has offered the capital gain to tax and therefore, in view of the 1st proviso to section 20....