TaxTMI 
TaxTMI 
2025 (3) TMI 2255
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....e appeal dismissal order without discussing the case on merits and before dismissing the appeal without undertaking further inquiry by himself or through the assessing officer. 2. The appellant should be given one opportunity to save the appellant from undue burden of exorbitant tax liability to produce the documentary evidence. 3. The appellant craves that the delay in filing the appeal may please be condoned to do natural justice to the appellant." Brief facts of the case are as under: 2. The assessee received notice from Income Tax Officer Ward 29(3)(4), Mumbai u/s. 148 of the Act, vide dated 28.03.2018. In response to the notice assessee filed her return of income for A.Y.2013-14 on 16-04-2018 electronically decl....
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..../-. It is submitted that the profit on sale of Venkatlaxmi Mangal Karyalaya was Rs. 13,62,564/-. The assessee submitted that Ld.AO did not give deduction of Rs. 9,00,000/-, being the cost of land only at the time of working out the capital gain. It was submitted that Ld.AO did not considered the cost of construction of Rs. 1,72,29,936/- while arriving at the short-term capital gain and hence the Ld.AO erred in determining the actual capital gain. It was further submitted that short term capital gain is to be divided among 11 members, and the share of profit of the assessee will be only Rs. 1,23,870/-. 3.1 The Ld. CIT(A) however while considering the appeal observed as assessee has not filed any written submission despite opportunities be....
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....n filing the appeal before the Tribunal. The assessee has stated the reasons in the condonation petition accompanied by an affidavit which has been cited in the earlier para. The assessee filed an affidavit explaining the reasons and prayed for condonation of delay. The reason stated by the assessee is due to inadvertent omission on the part of Shri Unnikrishnan Nair N, CA in taking appropriate action to file the appeal. He had a mistaken belief that the appeal for this year was filed by the assessee as there was separate Counsel to take steps to file this appeal before the ITAT. Therefore, we have to consider whether the Counsel's failure is sufficient cause for condoning the delay. The Madras High Court considered an identical issue in th....
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....#39; does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational, commonsense and pragmatic manner. (4) When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a nondeliberate delay. (5) There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact, he runs a serious risk. (6) It must be grasped that the j....
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....he individual citizen as tax, when it is not authorised by an authority of law. Therefore, if we refuse to condone the delay, that would amount to legalise an illegal and unconstitutional order passed by the lower authority. Therefore, in our opinion, by preferring the substantial justice, the delay of 2819 days has to be condoned." Based on the above ratio the delay in filling the present appeal stands condoned. 5.1 On merits of the case, it is noted that, the Ld. CIT(A) dismissed the appeal on the ground that assessee proceeded in VSV. However, due to lack of fund assessee could not make the payment as per Form 2. It is also noted that, the assessee owns only 1/11th of share in the property, and has incurred certain expenditure towa....