TaxTMI 
TaxTMI 
2025 (2) TMI 1394
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....ute raised in these 3 appeals are arising from same set of facts and involve common issues regarding assessment of rent received from Andhra Pradesh State Warehousing Corporation, therefore, for the sake of convenience, these 3 appeals are clubbed together for hearing and are being disposed of by this composite order. 2. There is a delay of 61 days, 274 days and 366 days in filing the 3 appeals. The assessees have filed petitions for condonation of delay supported by the affidavits. 3. We have heard the learned AR as well as the learned DR on the condonation of delay. The assessee has explained the cause of delay in the petition in ITA No. 1136/Hyd/2024 as under: Petition for condonation of delay: - The subject appea....
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.... 5. Finally, the assessment was completed u/s 144 r.w.s 147 of the IT Act vide order dt. 10-12-2019 wherein AO treated the entire receipts from warehouse leasing as assessee's income, raising tax demand of Rs. 12,48,690/- 6. With the help of the ITP, assessee e-filed the appeal online before CIT(A) on dt. 13-01-2020 and the appeal case was entrusted to the ITP. 7. Assessee was under an impression that the case was being attended by the ITP. However, when assessee received a message from IT department on in the month of October 2024 regarding the demand outstanding for the impugned year. When assessee contacted her ITP, to her shock she was informed that appeal was dismissed ex-parte by the Ld. CIT(A) vide orde....
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....sons for the delay has been explained by all the 3 assessees in their affidavits. The Income Tax Practitioner to whom the matters were assigned by these assessees, has also filed affidavits and explained the cause of not filing the relevant details before the Assessing Officer as well as the learned CIT (A), on the ground of his old age and ill health and only when the assessee received messages from the Department regarding the outstanding demand, they approached the Income Tax Practitioner who was looking after the tax matters and on verification, it was found that the learned CIT (A) has already passed the orders ex-parte on account of non-appearance. The assessees were dependent on the Tax Consultant/Practitioner regarding the assesseme....
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.... u/s. 250 of IT Act dated 27-06-2024, confirming the order passed by Assessing Officer ('AO') u/s. 144 r.w.s 147 of the IT Act dt. 10-12-2019, is not in accordance with the fact and provisions of law. 2. The Learned CIT(A) ought not to have dismissed the appeal filed by the appellant, ex-parte, in view of the provisions of section 250(6) of the IT Act. Without prejudice to the above grounds, 3. The Learned CIT(A) by virtue of order passed u/s.250 of the IT Act erred in indirectly confirming the addition made by Assessing Officer treating the entire receipt from Warehouse Lease amounting to Rs. 19,16,000/- as assessee's income. 4. Ld.CIT(A) ought to have considered the fact that assessee has be....
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....ion of the rental income received by the assessees from Andhra Pradesh State Warehousing Corporation, whereas the same was offered to tax as business income u/s 44AD of the I.T. Act, 1961 @ 8%. The Assessing Officer has also not given the credit of TDS amount which was duly reflected in Form 26AS. Due to non-participation in the proceedings by the Representative of the assessee, the learned CIT (A) has dismissed the appeals ex-parte. Thus, the learned AR has prayed that the impugned orders may be set aside and the matters may be remanded to the record of the Assessing Officer for fresh adjudication. 9. On the other hand, the learned DR has relied upon the orders of the authorities below and submitted that this is a case of gross negligen....