2025 (3) TMI 1969

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....e before the Tribunal on 09.01.2023 but failed to file the hard copy before the Registry. He submitted that fresh appeal was filed by the assessee on 02.12.2024 by online and also filed the hard copy of the same. He submitted that the same was filed in the form of affidavit bringing on record the relevant reasons for delay and prayed that the delay may be condoned. 3. On the other hand, ld. DR of the Revenue objected to the above facts on record. 4. We have heard both the counsels on the issue of condonation of delay. In our considered opinion, there was a reasonable cause for the delay in filing the appeal. Therefore, we condone the delay in filing the appeal before the Tribunal and adjudicate the appeal as under. 5. Brief facts o....

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....factory on the payment of stamp duty claimed by the assessee of Rs. 43,69,849/-. Accordingly, he disallowed the same by observing that assessee failed to furnish any documentary evidence in support of making the stamp duty. 7. Aggrieved with the above order, assessee preferred an appeal before the ld. CIT (A) and filed detailed submissions. After considering the detailed submissions of the assessee, ld. CIT (A) sustained the addition by observing that on perusal of clause 4.4 of the sale deed, it shows that it only states that stamp duty has been paid by the seller. It is nowhere mentioned that the seller was under obligation to pay the stamp duty. On the normal transactions, the stamp duty is borne by the buyer of the property. No agree....

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....mp duty and registration fees for the sale was paid by the seller. He submitted that as per the agreement, the assessee along with her sister agreed to bear the stamp duty and registration fees to facilitate the sale. He submitted that the abovesaid stamp duty was to be paid by one and borne jointly, accordingly sister of the assessee, Ms. Urvashi Khosla has paid the stamp duty and registration fees from her bank account and relevant details of payments were already submitted before the tax authorities. There is no doubt the abovesaid expenses were borne by the sellers and he submitted that subsequently assessee has settled the 50% of the stamp duty and registration fees to her sister. He submitted that ld. CIT (A) has dismissed the plea of....