2025 (1) TMI 1658

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....has been filed after delay of 347 days. The Ld. Counsel has filed a condonation petition stating the grounds which is as follows: 3. The Ld. D.R did not raise any objection in condoning the delay. 4. Keeping in view, in the catena of the decision as well as going over the contentions made in the petition, we are in this view that the appeal should be taken into hearing by condoning the delay. Accordingly, the delay is hereby condoned. 5. Brief facts of the case of the assessee are that the assessee filed return of income declaring total income of Rs. 31,06,311/-. Subsequently on the information received from the Investigation Wing, the case was reopened by issuing notice u/s 148 of the Act. Assessee did neither file return nor any ....

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....ortunity to the assessee to place its case before the Ld. CIT(A). Accordingly, the order of Ld. CIT(A) is hereby set aside. The case record is restored to the file of Ld. CIT(A) for fresh adjudication after hearing the assessee. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 23rd January, 2025 ============= Document 1 भारतीय गैर न्यायिक बीस रुपये Rs.20 TWENTY सन्दमेव जयते RUPEES INDIA रु.20 KOTA INDIA NON JUDICIAL WWESH KUMAR BAJPAI WWESH KUMAR BAJPAI....

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....already on 16.02.2020 IA 7. That then we decided to prefer an appeal before the Ld. Tribunal and handed over all the papers to our tax consultant Sri Sanjay Singh for doing the needful. 8. That I was under the bonafide belief that the said appeal has been filed by Sri Sanjay Singh since necessary appeal fees challan of Rs.10,000/- was deposited on 15.07.2023 by us as per his instruction. However, when I enquired the status of appeal from Sri Sanjay Singh on or around April, 2024, it transpired that no appeal was filed before the Hon'ble Tribunal since he went to his village on or around 3rd week of July, 2023 and he had to stay there for a while in order to settle some family disputes. When he returned from his village sometime in ....