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TMI Blog2024 (4) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... essee under consideration is a minor and assessment order was framed on the minor person without the consent of his guardian, which is not sustained in law, hence penalty sustained by ld CIT(A) is not sustainable in the hands of minor because minor does not have capacity to make contract. The minor`s income is clubbed in the hands of one of the parents, therefore considering these facts, we note that penalty should not be imposed on the minor-assessee. We note that during the assessment proceedings, assessee submitted all the necessary details and complied with all the notices issued by the AO from time to time. Regarding the non-compliance of notice of hearing requiring appellant to attend/furnish details appellant filed letter for adjourn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal. 3. The appeal filed by the assessee for assessment year 2013-14, is barred by limitation by 70 days. The assessee moved a petition for condonation of delay, requesting the Bench to condone the delay. The contents of petition for condonation of delay are reproduced below: I have filed an appeal under section 253(1) of the Income Tax Act, 1961 on 29.01.2024 vide ITA 106/SRT/2024 against the order of the Commissioner (Appeals) relating to A.Y.2013-14 made on the 21.09.2023. Though this appeal should have been filed in the office of the Tribunal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay may be condoned. 5. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the Revenue submitted that assessee has failed to explain the sufficient cause / reason, therefore delay should not be condoned on such flimsy reasons and appeal of the assessee should be dismissed. 6. We have heard both the parties on this preliminary issue. We note that reasons given in the affidavit for condonation of delay, are convincing and these reasons would constitute reasonable and sufficient cause for the delay in filing this appeal. We, therefore, condone the delay and admit the appeal for hearing. 7. Succinct facts qua the issue are that assessing officer has levied penalty u/s 271(1)(b) of the Act, of Rs. 20,000/-, for non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other material brought on record. We note that ld Counsel for the assessee argued that assessee under consideration is a minor and assessment order was framed on the minor person without the consent of his guardian, which is not sustained in law, hence penalty sustained by ld CIT(A) is not sustainable in the hands of minor because minor does not have capacity to make contract. The minor`s income is clubbed in the hands of one of the parents, therefore considering these facts, we note that penalty should not be imposed on the minor -assessee. 13. We note that during the assessment proceedings, assessee submitted all the necessary details and complied with all the notices issued by the Assessing officer from time to time. Regarding the nonco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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