2026 (9) TMI 1966

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...., Chennai Benches issued defect memo to assessee to file delay condonation to condone the delay of 758 days but we find no petition filed. 3. Ld. AR, Mr. D. Anand, Advocate, submits that there is no delay of 758 days and drew our attention to the order dated 30.11.2023 passed by the Hon'ble High Court of Madras in W.P. No. 34788/2023. He referred to para No. 12 of the said order and submits that the Hon'ble High Court has granted opportunity to the assessee to file an appeal within a period of two weeks from today before the appellate Tribunal and further observed that if any such appeal is filed, the same shall be numbered and entertained without reference to limitation, subject to compliance with all other conditions including pre-depo....

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.... and savings bank interest, totalling to Rs.06,09,88,848. We find the said disclosure has resulted in refund and the case was taken for scrutiny. He argued that though the assessee omitted to fill in the details of income from other sources, but, however, paid the entire tax liability including the income from other sources and drew our attention to the details in tabular form on page No. 12 of the impugned order. Further, referring to details of the same issue in AY 2017-18 and AY 2019-20, which are earlier and subsequent years under consideration, he submits that the assessee discharged his tax liability for the taxable income from AY 2017-18 and also for AY 2019-20 and submits that there is no dispute with reference to the said details a....