2026 (1) TMI 678

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....28 days in filing the appeal before the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay, stating that, he was not aware of the operational process of the Income Tax Departmental portal and, therefore, could not download the order as soon as it was uploaded. He could download the order only with the help of the assistant working in the Chartered Accountant's office at Warangal in the first week of March 2025. Thereafter, he approached the present Authorized Representative, Shri Samuel Nagadesi, Chartered Accountant, Hyderabad, who advised him to file the appeal. The assessee submitted that, the delay is neither wilful nor with any intention to gain undue benefit. He, therefore, prayed that the delay of 28 d....

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....ssessee. Therefore, the A.O. passed best judgment assessment order under Section 144 r.w.s. 147 of the Act on 13.12.2019 and determined the total income at Rs. 3,88,170/- by making addition of Rs. 1,80,991/- towards Long-Term Capital Gain on account of transfer of property and also addition of Rs. 2,06,695/- under the head income from salary towards deductions claimed under Chapter VI-A for want of evidences. The A.O. had also made addition of Rs. 483/- towards interest income. 6. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). During the appellate proceedings, hearing notices were issued on 22.07.2020, 31.12.2020, 10.04.2024, and 10.12.2024. In response, the assessee has not furnished any submi....