TaxTMI 
TaxTMI 
2025 (2) TMI 1799
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....has raised multiple grounds of appeal, however, three main grounds of appeal i.e. validity of reopening, not allowing adequate and sufficient opportunity by learned Commissioner (Appeals) and on merit addition of 46.00 lakhs on account of cash declared in Income Tax Disclosure Scheme-2016 (IDS-16). 2. Rival submission of the parties has been heard on record perused. The learned authorised representative (A.R.) of the assessee fairly submits that there is delay of 451 days in filing appeal before this Tribunal. The delays not intentional or deliberate. Before explaining the cause of delay in filing appeal belatedly, the appreciation of unique facts of the present appeal is necessary. The assessee is a law-abiding Citizen and honest taxpay....
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.... purpose of communication of notices. The last notice of hearing under section 250 of the Act was issued on old e-mail ID created by her consultant at the time of filing return of income. Other notice were issued on the e-mail "[email protected]" and copy (cc) was sent on e-mail [email protected]. such fact of issuance of notices at different IDs are mentioned in para-3 of order of learned Commissioner (Appeals). The assessee is not much educated lady and is not well-versed with the Internet and technology so she was unable to made response immediately. Moreover, the assessee was told that she has already made application for availing benefit of IDS-16 and already paid due tax, the matter would have resolved. However, when the asses....
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...., where the system has matched 100% payment made by the declarant within prescribed time framed and the same is being shown as paid as per the system, the concerned Pr.CITs may make a reference to Pr.DGIT (System) to grant permission/facility to issue IDS Form-4 in these cases. Further, the CBDT also issued clarification with regard to third instalment payable by 30th September, 2017 and due to bank holidays, close National holiday and payment was effected or completed on next working day of the banks would be treated as on time payment of the statutory liability towards third instalment. It was noted that 01st October, 2017 and 2nd October, 2017 were close bank holidays, therefore regular banking transaction could take place only on 03rd O....
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....5. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue after going through the contents of application of condonation of delay would submit that it was the duty of assessee to check the ITBA portal on regular basis to know the status of pendency of her appeal. However, in alternative submission the ld. Sr. DR for the revenue submits that considering the peculiar facts of the case that assessee has allegedly made the payment of entire tax liability, this Bench may take appropriate view for condoning the delay in accordance with law. However, on merit of the case the ld. Sr. DR for the revenue submits that the matter may be restored back to the file of Assessing Officer for verification of fact and g....
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[email protected]" for the purpose of communication of notices. Notice of hearing by learned Commissioner (Appeals) under section 250 was issued on old e-mail ID created by her consultant at the time of filing return of income. Other notice were issued on the e-mail "[email protected]" and copy (cc) was sent on e-mail [email protected]. We find that issuance of notice at different e-mail addresses are mentioned in para-3 of impugned. On carful perusal of para-3 of impugned order, we find that first three notices were issued during Covid-19 pandemic period. And final notice dated 27.04.2023 for making compliance on or before was issued through e-mail [email protected] . Thus, the last notice was not issued at the e-mail provided on Fo....
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....e similar difficulty faced by assessee and directed that under IDS-16 where the declarant had made complete payment of the determined liability in accordance with prescribed installment schedule but they did not upload IDS Form-3 (the intimation of payment toward the installment) and hence IDS Form-4 has not been issued in these cases, in such regard, Board is of the view that Form-3 is only a declaration of payments made by the declarant and therefore, where the system has matched 100% payment made by the declarant within prescribed time framed and the same is being shown as paid as per the system, the concerned Pr.CITs may make a reference to Pr.DGIT (System) to grant permission/facility to issue IDS Form-4 in these cases. We further, fin....