2025 (11) TMI 1498

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.... for 216 days. The assessee has filed the affidavit explaining the reasons for the delay and therefore seeking for the condonation of the appeal filed by the assessee. It was explained that the order passed by the learned CIT(A) was communicated through the e-mail but the same has gone to the SPAM and therefore the assessee was not aware of the fact of having passed the order by the learned CIT(A). 3. As per the assessee, it came to know the fact of having passed the order by the ld. CIT-A on the receipt of recovery notice dated 6 December 2024. Immediately thereafter, the assessee started searching for a new tax consultant, as the earlier consultant who appeared before the CIT(A) was disengaged. Finally, the assessee engaged a new consu....

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....t. It is difficult to believe to my mind for the reason that in the current scenario when the digital communication is so advanced so as to get the desired information very easily. Thus, the contention of the learned AR that the assessee has taken six months in trying to find out a new tax consultant is not a plausible reason. Therefore, I hold that the assessee had been negligent in pursuing the matter before the ITAT. Hence, I am inclined to impose cost of Rs. 1000 to be deposited by the assessee in the Prime Minister Relief Fund on account of his negligent approach. 5.3 I also note that the case of the assessee on merit is strong and therefore I am of the view that a meritorious case should not be dismissed on account of technical lap....

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....e tax return. As such the revenue before rejecting the claim of the assessee should have internally verified about having the registration details under section 12AB of the Act. 8. In addition to the above, the learned counsel submitted that the receipts shown by the assessee cannot be brought to tax on gross basis without allowing the benefit of the application claimed by the assessee in the return of income. Taxing the gross receipt is against the settled provisions of law. It was argued that if the application shown by the assessee is deducted from the amount of gross receipt and therefore there is no income left for the revenue for charging any tax on the same. On the other hand, the learned DR vehemently supported the order of the a....

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.... within the 4 corners of law. Indeed, the assessee did not file the revise return of income in the given facts and circumstances by rectifying the mistake committed by it. But that does not mean the ld. CIT-A is now deprived of taking the cognizance of the errors committed by the assessee which were duly brought to the notice by the assessee. Accordingly, I am not convinced with the finding of the learned CIT(A). 9.2 In addition to the above. I also notice the fundamental mistake committed by the revenue. The revenue in the present case in the absence of registration details under section 12 AB of the Act, has treated the gross receipts of the assessee as income which is contrary to the settled provisions of law. The assessee has shown a....