9911796707
TMI Blog2025 (1) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee to the payer which is duly reflected in the bank account statement of the assessee. Therefore, if the assessee s case is not examined on merit, it would result in gross injustice for assessing the income which was not earned by the assessee. Accordingly, when the reasons explained by the assessee are not disputed by the Department that the impugned orders of the CPC passed u/s 143(1) as well as u/s 154 of the I.T. Act, 1961 were not served on the assessee physically and the assessee has explained that he could not even receive these orders digitally, then we find that the assessee has explained a sufficient cause for the delay in filing the appeal before the learned CIT (A). Accordingly, in the facts and circumstances of the case and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant prays for leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at, the time of hearing, of the appeal, to enable the learned Income Tax Appellant Tribunal ('ITAT') to decide this appeal according to law. 3. At the time of hearing, the learned AR of the assessee submitted that the learned CIT (A) dismissed the appeal of the assessee in limine, due to barred by limitation, after declining the condonation of delay prayed by the assessee. The learned AR has pointed out that, the assessee filed return of income declaring total income at Rs. 57,86,247/- comprising of income from salary at Rs. 56,81,409/- and income from other sources (interest from Bank) of Rs. 1,04,838/-. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/10/2018 and 12/10/2018 respectively. He has referred to the Bank Account statement of the assessee, regarding the transaction of the said amount and repayment of the same to the payer. Therefore, the assessee did not declare the said amount as income. Only because the payer has deducted the TDS u/s 194C (contract receipt), it appears that the addition was made on the basis of the TDS reflected in Form 26AS. The learned AR has further submitted that the CBDT has not given any reason for making this adjustment even in the order passed u/s 154 of the I.T. Act, 1961 and therefore, the assessee was not able to know the reasons for such an adjustment. Thus, the learned AR has pleaded that the delay of 503 days in filing appeal before the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee being not maintainable. The assessee has an affidavit to explain the reasons for delay in filing the appeal which reads as under: AFFIDAVIT STATING FACTS FOR ALLEGED DELAY IN FILING OF APPEAL BEFORE CIT(A) I, Padma Rao Thigulla, having PAN no AISPT6695C, do hereby solemnly affirm and state as follows: 1. That I am the Assessee in this case and fully conversant with the facts and circumstances of the matter appeal pertain to the Assessment Year 2017-18 (AY). 2. Based on the date mentioned on the Rectification Order passed u/s 154 of the Act ('Order'), there has been a delay of 503 days in filing the appeal before the Commissioner of Income Tax (Appeals) ( CIT(A)Y ), for which I have requested the CIT(A) to condone the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ully Padma Rao Thgulla Date: 21-12-2024 6. Thus, the assessee has explained the cause of delay as the order passed by the CPC u/s 143(1) as well as u/s 154 of the I.T. Act, 1961 were not received by the assessee, despite repeated efforts and only on 14/10/2023 the said order passed u/s 154 was supplied to the assessee. The Department has not disputed the fact that, the orders of the CPC were not sent physically to the assessee, but were sent to the registered email ID of the assessee with the ITBA Portal of the Revenue. It is pertinent to note that the order u/s 154 on 2/3/2020 was passed during the Covid pandemic period and therefore, in view of the judgment of the Hon'ble Supreme Court writ petition in Miscellaneous Appeal No.21/2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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