2025 (7) TMI 1911

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.... Respondent : Shri Ajay Kumar Arora, Sr.DR ORDER PER MANISH AGARWAL, AM : The captioned appeal is filed by the assessee against the order dated 29.11.2023 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre ("NFAC"), Delhi ["Ld. CIT(A)"] in Appeal No. NFAC/2018-19/10029654 u/s 250 of the Income Tax Act, 1961 ["the Act"] pertaining to assessment year 2019-20. 2....

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....hat the assessee is a senior citizen and suffering from a chronic diseases and due to ill health, he could not have been contacted to the Counsel to file the appeals against the order of ld. CIT(A). It is only when the pursuance of payment of demand was made from the office of AO, the assessee rushed to the counsel and filed the appeal. It is thus, requested that the delay is not malafide and requ....

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....e delay in filing the appeal should not be condoned. 6. Heard both the parties sand perused the material available on record. From the perusal of the delay condonation petition supported by an affidavit, we find that claim of the assessee of ill health could not be denied. Further looking to the old age of the assessee and his prolonged illness and further placing reliance on the judgements rel....

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....he disallowance so made. 10. Heard the contentions of both the parties and perused the material available on record. Apparently, there was delay in depositing the employees contribution towards PF & ESI and thus, the same is to be disallowed as has been held by Hon'ble Supreme Court in the case of Checkmate Services (P.) Ltd. (supra) for which there is no quarrel on the part of the assessee als....