2025 (6) TMI 882

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....y 385 days. The application seeking condonation of delay has been filed before me duly substantiated with an affidavit of the assessee explaining the reason for the delay as being an agriculturist residing in rural area of Gujarat and the assessee neither being aware of income tax proceedings nor the technology used in the assessment proceedings. That a friend of his had introduced him and had offered to get his return filed through a tax consultant who had in turn filed the assessee's return for the preceding year i.e. assessment year 2016-17 and also handled the income tax proceedings for the impugned year i.e. assessment year 2017-18 with the email id of the tax consultant being provided to the department, who in turn therefore received ....

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..... The term "Sufficient cause" used in section 5 of the Indian Limitation Act 1963, has come up for construction and interpretation by the Hon'ble apex court as well as Hon'ble High courts who have been unanimous in their conclusion that this expression is to be used liberally. Reference is made to the decision of the Hon'ble apex court in the case of Collector Land Acquisition Vs Mst. Katiji & Others, 1987 AIR 1353 and in the case of N .Balakrishnan Vs M. Krishnamurthy wherein the Hon'ble court held that law of limitation is founded on public policy but are not meant to destroy the rights of litigants but only not ensure that parties do not resort to dilatory tactics but seek remedy promptly. That in every case there must be some lapse on t....

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....iation of the same with evidence and holding it to be a fabricated story. I have noted the assessee's explanation of the source of cash being agricultural income was duly substantiated with copies of bills of sale of agricultural produce. But this evidence was rejected and dismissed as having no evidentiary value for the reason that letters issued to the billers by the Assessing Officer u/s. 133(6) of the Act remained un-responded. 9. I am not in agreement with the findings of the ld. CIT(A) that in the absence of any response given by the billers to the inquiry conducted by the Assessing Officer, the genuineness of the bills was doubtful and liable to be rejected. Mere noncooperation of a party to a transaction, over which the assessee ha....

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....er, I have noted that the assessee had also stated to have earned income from labour contract and attributed cash deposit to the said source also. This, I have noted, has been rejected by the authorities below since the same remained unsubstantiated. This, I find, is contrary to the facts on record. The assessment order records the fact of the assessee having filed return of income for the impugned year showing total income 2,30,430/-. The copy of the return of income was filed before me with the computation of income which reflected the income returned to have been generated from the labour income of the assessee. This income returned by the assessee has been accepted by the Assessing Officer, in the final computation of income assessed, m....