2026 (2) TMI 199

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....ition, we find that the reason for delay in filing the appeal is the ill health of the assessee for which he has filed an affidavit alongwith medical certificates, to be plausible. Hence the assessee has sufficient cause for not filing the appeal in time. Accordingly, we condone the delay and admit the appeal. 3. The grounds raised by the assessee read as under: "1. That on the facts and circumstances of the case and in law, the impugned order dated 18.12.2017 passed by the Assessing Officer ("AO") u/s 144 r.w.s 147 of the Income Tax Act, 1961 ("the Act") imposing an addition of Rs. 1,08,00,000/- is arbitrary, bad in law and liable to be quashed. 2. That on the facts and circumstances of the case and in law, the impugne....

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....w.s 147 passed jointly in the name of Shri Duli Chand & Sh. Dharmender Chaudhary as an Association of Persons is arbitrary and illegal thereby rendering the said order non-est in the eyes of law" 5. The ld. counsel for the assessee vehemently submitted that the aforesaid additional ground of appeal purely raises a legal issue. In view of the above, the additional ground of appeal calls for being admitted and adjudicated on merits in terms of the discretion vested u/r 11 of the Rules. The ld. counsel for the assessee placed reliance is also placed on decision of the Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. vs CIT: (1998] 229 ITR 383 and Jute Corporation of India vs CIT: [1991] 187 ITR 688. 6. The ld. cou....