2025 (3) TMI 2031

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....WAR CHIDARA (AM) :- The following several grounds of appeal were raised by the appellant before the ITAT for the A.Y. 2018-19 :- 1. Ex Parte Order Without Considering the Reasons for Delay: The learned Commissioner of Income Tax (Appeals) [CIT(A)] has erred in passing an ex parte order without considering the reasons for the delay in filing the appeal as provided in the Statem....

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....ay as outlined in the Statement of Facts. The delay occurred due to circumstances beyond the appellant's control, specifically the non-receipt of the original Intimation Order. Upon discovering the demand through the reminder dated April 22, 2024, the appellant acted promptly by filing the rectification application and appeal. This reasonable explanation was not adequately considered, resultin....

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....d have been annulled. 5. Exemption Ignored Under Section 10(38): The learned CIT(A) failed to consider that the appellant had claimed the longterm capital gain of Rs. 12,43,356 as exempt under Section 10(38). The adjustment made by the Centralized Processing Centre (CPC), treating the same as business income, was erroneous in law and should have been deleted. 6. Failure ....

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....ence the appeal was dismissed. Aggrieved by the order of Addl.CIT(A), this appeal was filed before the ITAT alongwith above grounds of appeal. 3. During the hearing proceedings before the ITAT, Ld. AR of the appellant has pleaded that the appellant has not received the order of CPC, "intimation u/s. 143(2) of the I.T. Act" and immediately after coming to know the demand, an appeal was filed bef....