2025 (6) TMI 1617

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CIT ORDER PER ABY T. VARKEY, JM: These are appeals preferred by the deceased assessee Hadhijath Amina against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as "the Ld.CIT(A)"), Delhi, both dated 04.07.2024 for the Assessment Year (hereinafter referred to as "AY") 2018-19 against the confirmation of quantum assessment as well as penalty levied....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... order respectively. According to the Ld.AR, in fact there was no delay in filing of both the appeals because, the Ld.CIT(A) erred in assuming that the assessee has received assessment order u/s. 144 r.w.s.147 of the Act on 02.03.2023, whereas the assessee received it only on 10.03.2023 and likewise, the penalty order was also received after ten (10) days and therefore, there was no delay of five ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h before the first appellate order was passed i.e. on 04.07.2024 [the Ld.AR of the assessee clarified that Hadhijath Amina had passed away on 05.06.2024]. Therefore, according to the Ld.DR, the assessee's contentions that the AO passed the assessment order/penalty order against the deceased person is not correct and legal heirs of the assessee have to file the appeals and pursue it in accordance t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the assessee to be non-maintainable only on the ground that appeals were belatedly filed and that too by five & eight days. It should be borne in mind that "justice should not only be done, but it must be seem to be done". In the instant case, even if the Ld.CIT(A) felt that there was delay in filing of the appeal, then he was not precluded from asking the assessee to file the reason for the ....