2023 (6) TMI 1521

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....umstances of the case, the learned Commissioner of Income tax (Appeals) has erred in making addition u/s 40(a) of Rs. 530490/- 2. On the facts and circumstances of the case, the learned Commissioner of Income tax (Appeals) has erred in not appreciating that deductee had paid tax thereon and there is no loss of revenue. 3. On the facts and circumstances of the case, the learned Commissioner of Income tax (Appeals) has erred in reducing refund of Rs. 170020/-. 4. Under facts and circumstances of the case, the learned Commissioner of Income tax (Appeals) has erred in not giving proper opportunity to the appellant and has erred in not considering facts on merits and in the interest of natural justice. 5. On t....

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....rce (TDS). The assessee filed application under section 154 for rectification of such mistakes. The application of assessee was rejected vide order dated 20/11/2019. The said rejection order was not communicated to the assessee by way of SMS alert. The assessee has not seen their e-mail, thus the Karta of assessee was not aware about dismissal/rejection of application under Section 154 by the CPC. While filing return of income for subsequent assessment year, the assessee and his Chartered Accountant realized/came to know about rejection of application under Section 154 by the CPC on 20/05/2020. The assessee immediately downloaded the order and filed appeal on 09/06/2020. Alongwith appeal, Karta of assessee filed his affidavit that the order....

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....scribed format. The ld. AR of the assessee submits that all four conditions are fulfilled and the assessee has given complete details of the recipients, their return of income, with computation and Form 26AS as per Rule 31ACB of Chartered Accountant. Thus, the assessee is entitled for such deduction of professional and salary expenses. To support his submission on the condonation of delay, the ld. AR of the assessee relied upon the following decisions: (1) Arumugan Lakshmanan Vs ACIT (2021) 178 TR (A) 525 (Chen-Trib) (2) Sanskruti Enterprise Vs DCIT (2022) 186 TR(A) 792 (Surat-Trib) (3) TEjas Karshanbhai Dari Vs ITO (2022) 187 TR(A) 788 (Ahd.-Trib) (4) Thakur Infra Projects (P) Ltd. Vs DCIT (2022) 185 TR(....

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....to know only on 20/05/2020 and from the date of communication, the assessee has filed appeal before the ld. CIT(A) within time. I find that alongwith appeal, the Karta of assessee has filed his affidavit inter alia stating that the order came to his notice on 20/05/2020 and appeal was filed on 09/06/2020. I find that some part of delay, till filing of appeal on 09/06/2020 is covered by the decision of Hon'ble Apex Court in Suo Moto Writ Petition No. 03/2020 wherein time period of taking recourse of law before the various courts/forums was excluded from 15/03/2020 till 28/02/2022. By excluding such period, there was only delay of about 85 days tentatively. On considering the submission of assessee and facts of the case, I am of the view ....