2026 (3) TMI 542

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.... Sr. DR ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre ('Ld. CIT(A)/NFAC' for short), New Delhi dated 02/05/2024 for the Assessment Year 2018-19. 2. There is a delay of 488 days in filing the captioned appeal. The Assessee claimed that the notice has been issued b....

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....order on time which is impugned in the present Appeal. 5. The Hon'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that....

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....ssessee for expenditure towards Building Repair and Maintenance. Aggrieved by the assessment order dated 24/02/2021, Assessee preferred an Appeal before Ld. CIT(A). The Ld. CIT(A) vide order dated 02/05/2024, dismissed the Appeal filed by the Assessee. 7. Aggrieved by the order of the Ld. CIT(A) dated 02/05/2024, Assessee preferred the captioned Appeal. 8. The Ld. Counsel for the Assessee su....

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....dismissal of the Appeal. 10. We have heard both the parties and perused the material available on record. The Assessee is maintaining Shiv Mandir which is claimed to be in exist from past 250 years, further the said temple is consist of five Garb Grihas i.e.: Shivalaya, Durga SriRadha Krishna, Hanuman and Navdurga with attached Satsang hall and the said temple is having sitting capacity of thre....