TaxTMI 
TaxTMI 
2025 (6) TMI 1754
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....rises out of an order passed by Assessing Officer u/s 143(3) of the Act on 05.12.2018. 2. Appeal filed by the assessee for assessment year 2016-17, is barred by limitation by 725 days. The assessee moved a petition for condonation of delay, requesting the Bench to condone the delay. The contents of the petition for condonation of delay, are reproduced below: "1. That my father Rameshbhai Khimjibhai Tank expired on 21.04.2021. 2. That I was unaware about the ongoing income tax proceedings under his name and the fact that order u/s 250 by CIT(A) was issued on 20.02.2023. 3. That as soon as I became aware about issue of notice u/s 250 for the assessment year 2017-18, a response to the same was submitted dated 07.0....
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....al may be decided on merit. 4. However, Ld. Senior DR for the Revenue opposed the prayer of assessee for condonation of delay and stated that delay should not be condoned, on the ground that it was the mistake of the assessee's, tax consultant. 5. I have heard both the parties on this preliminary issue. No doubt, the appeal should have been filed by the assessee on time. It should be noted that the legislature has provided time limits for certain obligations under the Act and these time limits have to be observed. It is compliance requirements imposed by law in the interest of proper regulation of the Act. I am of the view that provisions of law have to be adhered strictly and that one cannot be allowed to act in leisure and make a mo....
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....was not appealable before this Tribunal since they were not advised by their Tax Consultants about this legal right. Later on, when a Senior Lawyer advised them to file an appeal, the assessees immediately took steps to file the appeals. Therefore, the delay caused. We note that delay was occurred because of the wrong advice of the Tax Professional for which assessees cannot be penalized. For the ends of justice, we condone the delay and admit the appeal for hearing. 6. On professional advice, I note that the Courts and Tribunals have consistently held that in the matter of condonation of delay, pragmatic and liberal approach should be taken. I note that appeal should not be rejected on technical ground of delay and the appeal should be ....
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....and order u/s 250 passed by lower authorities considering only the form of the issue involved and not the substance behind the same. The Ld. CIT(A) dismissed the appeal without adjudicating the same on merit and evidences already submitted during the assessment proceedings. The ld. Counsel submitted that assessee wants to submit some details and documents before the Assessing Officer and contended that in the interest of justice, another opportunity should be given to contest the appeal before the Assessing Officer. 9. The ld. DR for the Revenue debarred from objecting the stand of the ld. Counsel. 10. I have heard both the parties and noted that in the assessee's case under consideration, the assessment was carried out u/s 143(3) of ....