2026 (7) TMI 1242

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.... : Shri Veerabadram Vislavath, Sr.DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the Assessee against the order dated 06.0001.2026 passed by the Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT (A)-2, Gurugram (hereinafter referred to as 'Ld. CIT (A)' in short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act' in short) ....

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....ear 2010-11 from the Assessment Year 2017 and 2021-22 there was a demand of Rs. 19,309/- outstanding as on 31/01/2024 and as per the order F.No. 375/02/2023-IT-Budget (CBDT) dated 13/02/2024 considering the monitory limit of Rs. 25,000/- it extinguish the claims to revenue, being tax demand under the Income Tax Act, 1961. 3. The grounds of appeal are taken without prejudice to one another....

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....llate proceedings, the assessee failed to furnish any documentary evidence to substantiate the claim of filing, verification of return, or eligibility of deduction under Chapter VI-A. 4. Aggrieved assessee filed an appeal before the Ld.CIT(A), who dismissed the appeal of the assessee as non maintainable. The relevant extract of the order is reproduced as follows: "...5.4 I have careful....

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....required to be filed within the prescribed limitation period. However, in the instant case, the appellant has filed the appeal after an inordinate and unexplained delay. Further, it is observed that the appellant has not filed any petition seeking condonation of delay, nor has any reasonable cause been explained for such abnormal delay in filing the appeal..." 5. On going through the record, we....