2025 (11) TMI 1954

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....sessee in limine on the ground of delay itself. That before the Ld. CIT(Appeals)/NFAC, the assessee had filed reasons for condonation of delay which reads as follows: "The appellant. Prabal Aadhar Seva Sansthan, humbly submits that there was an unintentional delay in filing the appeal due to the following genuine reasons: Lack of Awareness of CPC Intimation: The society was not aware of the intimation and demand notice issued by CPC as it was uploaded only on the Income Tax Portal without any physical communication. The society did not receive a physical copy of the order via post. Instead, it was emailed by the department, but the email remained unchecked by the society until January 20. Delay Due to Chartered Accountants Non-Resp....

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....hority since the assessee was unable to substantiate and support through evidences. However, at the time of first appellate proceedings, the Ld. CIT(Appeals)/NFAC had also not resorted to the mandate of Section 250 (4) & (6) of the Income Tax Act, 1961 (for short 'the Act') and thereby, had not conducted any inquiry regarding truthfulness of the assertion made by the assessee in the condonation petition. The assessee had submitted that they were fully dependent on the Chartered Accountant who was non-responsive and despite the assessee submitting all the required documents to the Chartered Accountant, there was delay on his part in preparing and filing the appeal. In other words, the assessee should not be penalized for default of the profe....