TaxTMI 
TaxTMI 
2025 (8) TMI 687
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....d an affidavit explaining the reasons for the delay in filing the appeal before the Tribunal that, due to adverse health conditions brought on by the extreme heat that prevailed during March and April, 2025, he was unable to file the appeal within the prescribed time limit. He, accordingly, pleaded that the delay of 9 days in filing the appeal before the Tribunal may please be condoned in the interest of justice. The Learned DR did not strongly object to the condonation of delay in filing the appeal before the Tribunal. 2. We have heard both the parties and perused the affidavit and petition filed by the assessee seeking for condonation of delay of 9 days in filing the appeal before the Tribunal. We are satisfied with the reasons explain....
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....ition of Rs. 2,96,520/-. 4. Aggrieved by the assessment order, the assessee preferred an appeal before the learned CIT(A). Before the learned CIT(A), the assessee submitted that, the property has been let-out by M/s. Surajmal Nani Bai Sharma Trust. However, by an inadvertent error, the TDS has been reported in the PAN of the assessee. Further, the same has been discussed with the tenant and after the discussion, the tenant has filed revised quarterly statement in Form 26Q and the same can be verified from revised Form 26AS of the appellant and the trust. The learned CIT(A) after considering the relevant submissions of the assessee observed that, although, the assessee has filed corrected copies of Form 26AS of the appellant and the trust....
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....the assessee cannot be sustained. Therefore, he submitted that, addition made by the Assessing Officer and sustained the learned CIT(A) should be deleted. 7. MS. Helen Ruby Jesindha, learned Sr. AR for the Revenue, supporting the order of the learned CIT(A), submitted that, in the first round of litigation, the ITAT has remitted the issue with a direction to verify ownership of the property. In the second round of litigation, the assessee could not file any evidence to prove ownership of the property in the name of the Trust. Mere filing of correct Form 26AS is not sufficient to prove the ownership of the property. In absence of relevant details, the learned CIT(A) has sustained the addition made by the Assessing Officer and thus, the or....
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....der consideration and further, from the rental agreement, the ownership of the property cannot be proved. Further, the credit of the rent in the bank account of the Trust is not sufficient to held that, the rental income is belongs to or pertains to the Trust. In absence of any credible evidence including relevant details for ownership of the property, in our considered view, merely on the basis of corrected Form 26AS and bank statement that, rental income belongs to the Trust cannot be accepted. Further, the assessee has also failed to file return of income filed by the Trust admitting income in the return of income for the year under consideration. Since the assessee could not file any evidences, in our considered view, the matter needs t....