9911796707
TMI Blog2021 (7) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... ng attention to the Condonation of Delay Application submitted that the delay has occurred on account of ignorance of the assessee who instead of availing of the statutory remedy of filing an appeal before the ITAT approached the Hon'ble High Court in a Civil Writ Petition. The said writ petition was disposed on 25.03.2019, copy of which is available at Paper Book page 53. Relying upon the Affidavit of the assessee affirming these facts, prayer was made that the delay may be condoned as the assessee has been live and alert about his responsibilities, however, by mistaken understanding of law as offered by his counsel, he went to the wrong Forum. Accordingly, it was his submission that delay has occurred on account of these reasons and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlier a Civil Writ Petition has been filed on 18.03.2019 on the advice of an I. Tax practitioner as nothing has been mentioned in the order dated 07.08.2018 regarding further appeal and it has been suggested by an Income Tax Practitioner that a writ is maintainable against the said order. Therefore, a CWP No. 7839 of 2019 has been filed before the Hon'ble High Court, Chandigarh, which has been disposed off on 25.03.2019 with a liberty to file the appeal before ITAT. Hence, the delay of 210 days upto date has occurred in filing the accompanied appeal. 2. That said delay of 210 days in filing the present appeal has occurred due to abovesaid bonafide reasons and not due to any deliberate negligence on the part of Appellant. 3. That the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right of the Revenue is unsettled by delayed filing of the appeal by the assessee. Accordingly, accepting the explanation of the assessee as bonafide and true, the delay is condoned. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex and the parties were directed to argue the appeal on merits in case they were ready to do so. 5. The ld. AR inviting attention to the copy of the revised grounds filed before the ITAT submitted that the assessee seeks substitution of the grounds raised originally. The Revised grounds read as under: 1. That order passed u/s. 250(6) of the Income Tax Act, 1961 by the ld. Commissioner of Income Tax (Appeals) Rohtak is against law and facts on the file in am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere found to be argumentative and were directed to be Revised by the Co-ordinate Bench on 27.02.2020. Considering the revised grounds now available, noting that the department has no objection thereto, these are permitted to be substituted. 8. The ld. AR addressing the revised grounds drew specific attention to ground No. 2. Referring to the said ground, it was submitted that in the facts of the present case, some essential facts will need to be verified. In order to determine the issue, it was submitted the exact location of the property sold needs to be ascertained as this will determine the specific rate applicable qua the stamp duty paid and levied. It was submitted that on this issue amongst the assessee and the department, there is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate applicable to the undeveloped rural area wherein the assessee had sold the property needs to be looked into. For this purposes, the request is made that a physical verification of the exact location where the property sold is situated may be examined and the rate applicable thereto at the relevant point of time may be taken into consideration for the purpose of determining the issue raised in ground No. 2. The assessee, it was submitted, has agitated this issue all along, however, the Department has failed to address it on the basis of facts and repeatedly have scuttled it referring to non issues. The assessee in the facts of the present case, it was his submission has sought to place report of some valuation of the specific property wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
