TaxTMI 
TaxTMI 
2025 (6) TMI 879
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....erred in passing the order without giving sufficient opportunity of being heard thus violating the principles of natural justice rendering the order liable to be cancelled on the facts and circumstances of the case. 4. The learned Commissioner of Income-tax (Appeals) ought to have held that the learned Assessing Officer grossly erred in holding the sum of Rs. 76,10,500/- added u/s 69A of the Act despite the fact that he is earned commission income which is around 2% which after deduction of reasonable expenses would be less than maximum amount not chargeable to income-tax in the facts and circumstances of the case. 5. The learned Commissioner of Income-tax (Appeals) ought to have held that levying interest under section 234A and 234B of the act is bad in law and facts and circumstances of the case. 6. The learned Commissioner of Income-tax (Appeals) ought to have held that the penalty proceedings-initiated u/s 271AAC, 271(1)(b) and 271F of the Act is contrary to law on the facts and circumstances of the case. 7. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 8. In the view of the above and ....
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....are of the orders passed by the Commissioner of Income Tax (Appeals). Upon obtaining the information about the orders, the Appellant have approached the present advocate to take necessary action and the present advocate advised him to file the appeal before the Hon'ble Tribunal. It is therefore prayed that a lenient view may be taken in the interest of justice. The appellant submits that there has been no deliberate delay on his part. 6. The Appellant humbly submits that if this application for condonation is not allowed, great injustice would be done to the Appellant whereas if the application is allowed, no harm would be done to the Respondent and therefore the balance of convenience lies in favor of the Appellant. 7. The Appellant submits that it is a settled position under law that justice should not be denied based on technical breaches and substantial cause of justice would be served if matter is adjudicated on its merits. 8. Reliance is placed on the following judgments in this regard - a. CIT and Anr. v. Golf View Homes Ltd. (2017) 148 DTR 21 (Kar.) b. CIT v. ISRO Satellite Centre (2013) 218 Taxman 74 (Kar.) c. L. So....
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....hat the delay is unintentional and no benefit can be attributed to the assessee in filing the appeal belatedly. He thus prayed to condone the delay and requested to consider the issues raised by the assessee on merits. 5. On the contrary the ld. D.R. vehemently objected for granting the condonation of delay and submitted that the assessee had neither appeared before the AO nor before the ld. CIT(A) which clearly demonstrate the careless attitude of the assessee. 6. We have perused the details filed by the assessee to justify the delay and we are satisfied that there is no malafide intention on the part of the assessee in filing the appeal belatedly before us. It is to be noted that u/s 253(5) of the Act the Tribunal may admit the appeal filed beyond the period of limitation where it has established that there exists a sufficient cause on the part of the assessee for not presenting the appeals within the prescribed time. The explanation therefore, becomes relevant to determine whether the same reflect sufficient and reasonable cause on the part of the assessee in not filing these appeals within the prescribed time. We have gone through the reasons explained by the assessee in ....
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....e application of the assessee for condoning the delay is rejected, it would amount to legalize injustice on technical ground when the Tribunal is capable of removing injustice and to do justice. Therefore, this Tribunal is bound to remove the injustice by condoning the delay on technicalities. If the delay is not condoned, it would amount to legalizing an illegal order which would result in unjust enrichment on the part of the State by retaining the tax relatable thereto. Under the scheme of Constitution, the Government cannot retain even a single pie of the individual citizen as tax, when it is not authorized by an authority of law. Therefore, if we refuse to condone the delay, that would amount to legalize an illegal and unconstitutional order passed by the lower authority. 6.3 Further, in the case of People Education & Economic Development Society Vs/ ITO reported in 100 ITD 87 (TM) (Chen), wherein held that "when substantial justice and technical consultation are pitted against each other, the cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of non-deliberate delay". 6.4 The next que....
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....d to take into consideration for the purpose of assessing such cases. We are aware of the fact that not every deposit during the demonetization period would fall under the category of unaccounted cash, however, the burden is on the assessee to establish the genuineness of the deposit in order to fall outside the scope of unaccounted cash. 7.1 Since the assessee has neither appeared before any of the tax authorities below nor the AO had verified the cash deposits in accordance with the CBDT circulars & therefore taking into consideration totality of the facts of the case as well as in the interest of justice and fair play and as requested by the ld. A.R. of the assessee, we are of the view that the assessee may be provided with an opportunity to represent his case before the AO. Since the assessee was delinquent and lethargic in pursuing his matter before the tax authorities we impose a cost of Rs. 5000/- (Five Thousand) upon the assessee which shall be paid to the credit of the income tax department as "other fees" within one month from the date of receipt of this order. 7.2 The AO shall verify all the cash deposits in accordance with the CBDT circulars after calling for the ....