2025 (10) TMI 28

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....utset, we find the appeal is time barred by limitation by 242 days before the Tribunal. An affidavit in this regard has been submitted by assessee's husband as General Power of Attorney Holder. It was stated that the assessee is presently residing in USA and the email id on which the notices were sent could not be seen as the email id remained inactive. There was also medical emergency in the family. It was further stated that only on 08.11.2024 he came to know of passing the appeal order in the case of assessee when the demand is raised through show cause notice. These are the reasons which led to delay in presenting the appeal before the Tribunal. Therefore, the delay in filing the appeal be condoned. 3. On going through the averments ma....

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.... 6. At the outset, Ld. Counsel for the assessee submitted that is assessee is presently staying in United States of America. He further referring to the statement of facts filed before the ld.CIT(A) submitted that the property which was sold during the year was of her husband and only the name of the assessee was there in the purchase deed as a second name holder. The said property has been sold for a sale consideration of Rs. 1.02 crore which has been declared by her husband in his return of income and the same has already been assessed to tax vide assessment order dated 30.03.2016 framed for A.Y. 2013-14. In case of assessee's husband, i.e., Mr.Sourabh Satish Saxena due taxes have been paid on the said transaction. Since the alleged trans....