9911796707
TMI Blog2018 (1) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... the condonation of delay. In view of the facts, circumstances of the case and arguments of the ld.AR of the assessee, it will be in interest of equity and justice to condone the delay in filing the appeal by the respective assessee's. It is also pertinent to mention that the efforts should be made to adjudicate upon the case of the assessee on merits instead of dismissing the same on technical reasons. Appeals of the assessee's are allowed for statistical purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... AO erred in law as well as on the facts of the case in charging of interest u/s 234B, 234C & 234D as consequential in nature. The appellant totally denies it liability of charging of any such interest. Hence, the interest so charged, being contrary to the provisions of law and fats, may kindly be deleted in fully. 7. The appellant prayes your honour indulgence to add, amend or alter all or any of the grounds of appeal on or before the date of hearing. ITA No.915/JP/2016 - Shri Chouthmal Sharma "1.1. The impugned order u/s 147 dated 21-01-2014 is bad in law and on facts of the case, for want of jurisdiction, barred by limitation and various other reasons and hence the same may kindly be quashed. 1.2 The action taken u/s 147 is bad in law and on facts of the case, for want of jurisdiction and various other reasons and hence the same may kindly be quashed. 1.3 The AO has erred in passing the assessment order without providing adequate and reasonable opportunity of being heard and without confronting the material gathered in the gross breach of law. Hence, the assessment so made and consequential additions so made may kindly be quashed and deleted. 2. The ld. CIT(A) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds of appeal on or before the date of hearing. ITA No.916/JP/2016 - Shri Hanuman Sahai Sharma "1.1. The impugned order u/s 147 dated 21-01-2014 is bad in law and on facts of the case, for want of jurisdiction, barred by limitation and various other reasons and hence the same may kindly be quashed. 1.2 The action taken u/s 147 is bad in law and on facts of the case, for want of jurisdiction and various other reasons and hence the same may kindly be quashed. 1.3 The AO has erred in passing the assessment order without providing adequate and reasonable opportunity of being heard and without confronting the material gathered in the gross breach of law. Hence, the assessment so made and consequential additions so made may kindly be quashed and deleted. 2. The ld. CIT(A) has grossly erred in law as well as on the fats of the case in not admitting the appeal or not condoning the delay in filing of appeal. Although there was no delay in filing of appeal because the assessee had not received the assessment order, the appeal has been filed after taking the certified copies of assessment order and from that date the appeal was well within time. Hence, the appeal so not admit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious other reasons and hence the same may kindly be quashed. 1.3 The AO has erred in passing the assessment order without providing adequate and reasonable opportunity of being heard and without confronting the material gathered in the gross breach of law. Hence, the assessment so made and consequential additions so made may kindly be quashed and deleted. 2. The ld. CIT(A) has grossly erred in law as well as on the fats of the case in not admitting the appeal or not condoning the delay in filing of appeal. Although there was no delay in filing of appeal because the assessee had not received the assessment order, the appeal has been filed after taking the certified copies of assessment order and from that date the appeal was well within time. Hence, the appeal so not admitted or condoned by the ld. CIT(A) without considering the true facts and legal position is totally contrary to the provisions of law and facts. Hence the same may kindly be admitted or condoned the same by your honour or may kindly be directed to ld. CIT(A) in the interest of natural justice, directed to ld. CIT(A). 3. Rs. 21,00,634/-:- The AO has grossly erred in law as well as on the facts of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw as well as on the fats of the case in not admitting the appeal or not condoning the delay in filing of appeal. Although there was no delay in filing of appeal because the assessee had not received the assessment order, the appeal has been filed after taking the certified copies of assessment order and from that date the appeal was well within time. Hence, the appeal so not admitted or condoned by the ld. CIT(A) without considering the true facts and legal position is totally contrary to the provisions of law and facts. Hence the same may kindly be admitted or condoned the same by your honour or may kindly be directed to ld. CIT(A) in the interest of natural justice, directed to ld. CIT(A). 3. Rs. 21,00,634/-:- The AO has grossly erred in law as well as on the facts of the case in making the addition of Rs. 21,00,634/- on account of Long Term Capital Gain on the entire sale consideration of Agriculture Land which was not a capital asset as per I.T. Act, thus the AO erred in taxing the sale of agriculture land under Long Term Capital Gain. Hence, the addition so made by the AO without considering the true facts and legal position is totally contrary to the provisions of law and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 through registered post and the appeal has been filed on 28.08.2014, i.e by delay of approximately 180 days and prima facie there was no reasonable cause for such delay. It may also be stated that the delay in filing of appeal can be condoned only in the circumstances when the appellant has acted with reasonable diligence. For such finding reliance is placed on the following case laws: (i) Brij Inder Singh Vs. Kanshi Ram AIR 1917-PC-156 (ii) Baroda Rayon Corporation Ltd. (Guj.) 87 STC 266 (iii) Baldeo Lal Roy Vs. State of Bihar (1960) 11 STC 104 (Pat.) (iv) M. Loganathan Vs. CIT (Mad.) 302 ITR 139 The reasons for late filing of the appeal as cited above cannot said to be bona-fide and therefore, this case is not found fit for condonation of delay. As the appeal has not been presented as per provision of sec. 249(2) of IT Act and the delay in filing of appeal is not condoned, therefore, the appeal is rejected being ab-initio void. The grounds of appeal are accordingly not required to be adjudicated." 2.2 During the course of hearing the ld.AR of the assessee prayed that the AO had not provided adequate opportunity of being heard to the respective assessee's. The ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 09-08-2016 being time barred and not allowing the condonation of delay. In view of the facts, circumstances of the case and arguments of the ld.AR of the assessee, it will be in interest of equity and justice to condone the delay in filing the appeal by the respective assessee's. It is also pertinent to mention that the efforts should be made to adjudicate upon the case of the assessee on merits instead of dismissing the same on technical reasons. Considering the above scenario in the case of the above assessee's, it will be in the interest of equity and justice to restore the above appeals to the file of the ld. CIT(A) to decide them afresh on merits by providing adequate opportunity of being heard to the respective assessee's. The respective assessee's are also directed to produce all the relevant documents/ papers before the ld. CIT(A) for adjudication concerning the issue raised in the grounds of appeal before this Bench. Thus the above appeals of the respective assessee's are allowed for Statistical purposes.
3.0 In the result, the appeals of the assessee's are allowed for statistical purposes.
Order pronounced in the open court on 10 /10/2017. X X X X Extracts X X X X X X X X Extracts X X X X
|
