2025 (6) TMI 793

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....umstances of the case, the Learned Commissioner of Income Tax (Appeals) has erred in law and in facts in passing the order under section 250 of the Income tax act 1961 dated 25.10.2023 and assessing the total income of Rs. 6,72,31,213 /- and thereby raising tax demand of Rs. 8,81,35,469/-. 2. The Learned Commissioner of Income Tax (Appeals) erred in law and in fact in disallowing the condonation of delay, despite there being sufficient cause with the appellant for not filing of appeal in time. 3. The Learned Commissioner of Income Tax (Appeals) erred in law and in fact in disallowing the condonation of delay and dismissing the appeal of the appellant on technical grounds and not deciding the matter on merit. 4. Th....

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....e heard both the parties and perused the records. There is a delay of 374 days in filing appeal before this Tribunal also. On perusal of the Affidavit and the Medical Certificate filed by the assessee, we are convinced that there was sufficient cause for the delay. 4.1 The Hon'ble Supreme Court in the case of Esha Bhattacharjee Vs. Managing Committee of Raghunathpur Nafar Academy and others Civil Appeal Nos.8183-8184 of 2013 vide order dated 13/09/2013 has laid down following principles for deciding Condonation Application: Quote, " 15. From the aforesaid authorities the principles that can broadly be culled out are: i) There should be a liberal, pragmatic, justice-oriented pedantic approach while dealing with an applic....

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....e, assessee had filed original return of income for A.Y.2017-18 on 28.10.2017 declaring total income of Rs. 5,87,650/-. The Assessing Officer issued notice u/s. 148 on 31.03.2021. Assessing Officer made an addition of Rs. 6,66,43,563/- on account of cash deposits in Vidharbha Konkan Gramin Bank based on the information available on "INSIGHT" portal of the Income Tax Department. Aggrieved by the assessment order, assessee filed appeal before the ld.CIT(A) with a delay. The ld.CIT(A) dismissed the appeal on account of delay. The paragraph 18 of ld.CIT(A)'s order is reproduced here as under : "18. In the result, as delay in filing of appeal is not condoned because appellant failed to establish sufficient cause, the appeal is not admit....