2025 (8) TMI 361

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....2. Although the registry has not pointed out any delay in the filing of the appeal, however, it is observed from the acknowledgement report of e-filing of appeal before the Tribunal that the order of the Ld. CIT(A) dated 21.07.2023 was received on 21.07.2023, while the appeal has been filed on 10.01.2024. Thus, there is a delay in filing the appeal. Along with appeal memo, the assessee has also filed an application seeking condonation of delay as the advocate Shri Soumitra Sengupta was ill and the less was severe, which required him to undergo extensive medical treatment and rest and consequently he was unable to attend to his professional duties during the period of his illness from 15.07.2023 to 08.01.2024 and the delay in filing the appe....

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....l income. Aggrieved with the assessment order, the assessee preferred an appeal before the Ld. CIT(A), who vide order dated 21.07.2023 dismissed the appeal on account of non-prosecution of the appeal. 3.1 Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 4. None appeared on behalf of the assessee and the appeal was heard with the assistance of the Ld. Sr. DR and the record and the submissions made have been examined. 5. In the appeal memo filed on Form No. 36, the assessee has filed combined grounds of appeal, and statement of facts, the gist of which is that no TDS was made on account of interest paid to M/s. L&T Finance Ltd., SREI Equipments Finance Ltd., ICICI Bank and Mahindra & Mahind....