TaxTMI 
TaxTMI 
2025 (3) TMI 2180
X X X X Extracts X X X X
X X X X Extracts X X X X
....Income Tax Act, 1961 (in short 'the Act') for the A.Y. 2015-16. 2. At the outset, it is observed that there is a delay of 80 days in filing of instant appeal, on which the Assessee has submitted that he, being karta of the Assessee HUF is a senior citizen of aged about 78 years and was not in habit of accessing his email on regular basis and therefore due to old age and persisting health issues, the impugned order dated 09.07.2024 served on his email was missed out. However, somewhere in the month of mid November 2024, when the Assessee's tax consultant checked the status of appeal proceedings at e-filing portal, he came to know that the impugned order has already been passed and thereafter immediately, the instant appeal was filed on da....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f Rs. 25,000/- by way of cost to the respondent. For ready reference and clarity, the conclusion drawn by the Hon'ble Apex Court is reproduced herein below: "Leave granted. This appeal challenges the order dated 11.06.2019 passed by the National Consumer Disputes Redressal Commission, New Delhi (for short, 'the National Commission') rejecting First Appeal No.610 of 2019. There was delay of 150 days in preferring the First Appeal which was not condoned by the order under appeal and consequently the First observed that there was apparent lack of merits in the matter and finally passed order as under:- "11. In view of the detailed discussion above, this appeal is at the stage of admission itself, dismissed o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f five years could not have been invoked. That part of the judgment of the Tribunal has been confirmed in the companion appeal. Once that be the position and the Tribunal having came to the conclusion that the extended period of limitation could not have been validly applied, the Tribunal, in our view, acted outside its jurisdiction in entering upon the merits of the dispute on whether the demand for duty should be confirmed. Once it is held that the demand is time- barred, there would be no occasion for the Tribunal to enquire into the merits of the issues raised by the Revenue." In the circumstances, the National Commission, having found that the appeal was barred by time, could not have dealt with merits of the matter. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....reof, the assessment order passed u/s 147 of the Act is also liable to be quashed being void-ab-initio. 7. The Ld. D.R. though supported the impugned order but not the aforesaid factual aspects. 8. Considering the peculiar facts and circumstances in totality and the observations made in the case of Union of India vs. Rajeev Bansal (2024) 167 taxmann.com 70 (SC) wherein in para no. 19(f), the Revenue Department has conceded that for the assessment year 2015-16, all notices issued on or after 01.04.2021, will have to be dropped as they will not fall for completion during the period prescribed under Tola. Thus, considering the peculiar facts and circumstances in totality, as in the instant case the last date for issuing the notice u/s....