2025 (5) TMI 2231

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....eal. The assessee has filed an affidavit explaining the reason for the delay. It has been explained that the assessee is residing in a remote village and he does not have internet facility to access e-mail account or Income-tax portal. According to the assessee, the Ld. CIT (A) had passed the order without issuing any notice to the assessee and without allowing any opportunity of being heard. It was only when the A.R. of the assessee brought to his notice about the order of the Ld. CIT (A) that the present appeal was filed. Considering the explanation of the assessee, the delay in filing the appeal is condoned. 3. The brief facts of the case are that the assessee did not file his return of income for the A.Y. 2018-19. The Assessing Offic....

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.... which is against natural justice. 3 Hon. CIT(A), NFAC has erred in not deciding the appeal on merits of the case and dismissed the same without giving opportunity to explain delay in filling the appeal and other evidences in support of grounds of appeal. 4 Hon. CIT(A), NFAC has erred in confirming the addition of sale consideration as LTCG of Rs. 75,00,000 made by A.O. In A.Y. 2018-19. In as much as, the sale deed is signed and possession on land is given and sale deed is registered in A.Y. 2019-20 and not in A.Y. 2018-19. 5. Hon. CIT(A), NFAC has erred in confirming the addition of sale consideration as LTCG of Rs. 75,00,000 made by A.O. In A.Y.-2018-19. In as much as, the land sold is Rural Agricultur....

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....ter was set aside to the file of the Assessing Officer. 7. We have considered the rival submissions. It is found that no compliance was made by the assessee before the Assessing Officer, the reason for which has not been explained. Further, the assessee had also not explained the reason for delay in filing the appeal before the ld. CIT (A) in Form No. -35. We, therefore, deem it proper to impose a cost of Rs. 5,000/- on the assessee which will be paid to the Prime Minister National Relief Fund within a period of 15 days of receipt of this order. At the same time, the action of the ld. CIT (A) in dismissing the appeal of the assessee in limine without allowing any opportunity to the assessee cannot be held as correct. Further, t....