“reasonable cause”

Dilip Kumar Agarwal Legal Heir of Sushila Devi Agarwal, Vibhav Nagar, Agra vs. Income Tax Officer, Ward-1(1)(5), Agra

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

parties. Case files perused. 3. The delay of 48 days in filing the assessee’s instant appeals stands condoned as per her contentions/averments explaining reasonable cause on account of the situation beyond her control. 4. It emerges at the outset that the appellate before us Sh. Dilip Kumar Agarwal claims

Pradeep Kumar Patel, P.O Akhilaspur Bhabhua vs. Commissioner Appeal, New Delhi

In the result, the appeal filed by the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

appellant waived such right. Further In section 271B, it has been explained that "However, the penalty can be waived if the taxpayer can demonstrate reasonable cause for the failure to comply with the tax audit requirements. Examples of reasonable cause could include illness, absence from the country, or any other ... circumstances beyond taxpayers control. The taxpayer must provide evidence to support their claim of reasonable cause, and the decision to waive the penalty is at the discretion of the tax authorities." Prayers: I.T.A. No.: 361/PAT/2024 Assessment Year: 2017-18 Pradeep Kumar Patel. Considering the circumstances and the aforementioned case laws

Police Karmachari Sahakari Pat Sanstha Gondia, Gondia vs. Income Tax Officer Ward -2, Gondia

In the result, appeal by the assessee stands allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

prayed that the delay of 30 days may kindly be condoned in order to render the justice.” 4. There is sufficient and reasonable cause for condoning the delay, accordingly we do so. 5. Before us, Shri Abhay Agrawal, Counsel appearing for the assessee invited our attention to the relevant portion

Moonlight Studio, Nagpur vs. Dy. Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal is DISMISSED

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

minor delay of few minutes was only due to heavy rush and slow working of the government's website. The reasonable cause for delay is not considered by both the authorities. (4) That for any other ground with kind permission of your honour at the time of hearing of appeal

Love Shoppers Limited, Ahmedabad vs. Add. CIT, Range -2(1), Ahmedabad

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.427/Rjt/2023 ("नधा"रण वष" / Assessment Year: (2016-17) (Physical Hearing) M/S. Love Shoppers Ltd. Vs. Add. Cit, Range 2(1) 10Th Floor, Broadway Business Ahmedabad Centre, Opp. Mayors Bunglow, Nr. Law Garden, Ellisbridge Ahmedabad 380006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacl5963A (Assessee) (Respondent)

disclosure of such transactions is contained in the audited books of account of the assessee -company, which has no tax effect, has established the "reasonable cause" u/s, 273B of the Act. The provisions of section 273B of the Act, states that no penalty shall be imposable on the person ... assessee, as the case may be, for any failure referred to in the said provisions if he proves that there was reasonable cause for the said failure. 13. Therefore, we find that the deposits and the withdrawals of the money from the current account could not be considered

Sujeet Kumar Singh, Patna vs. ITO, Ward 6(1), Patna

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

That, the Hon'ble Apex Court has held in number of judgment that the court should take lenient view in condoning delay, if reasonable cause is shown and effort always should be made to decided the case on merit. In the present case, the cause is reasonable and order

Virendra Yadav, Madhubani vs. Income Tax Officer Ward 3(1), Darbhanga

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.248/Pat/2024 Assessment Year: 2016-17 Virendra Yadav……..…………………………………………..………….……Appellant Mainapatti, Maheshbada Khajauli, Madhubani, Bihar-847228. [Pan: Agwpy8420E] Vs. Ito, Ward-3(1), Darbhanga.……....….….. ……………….........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 04, 2025 Date Of Pronouncing The Order : February 04, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 30.11.2022 Of The Acit, Circle-3, Darbh [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Registry Has Informed That There Is A Delay Of 373 Days In Filing The Present Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause Which Was Beyond The Control Of The Assessee & The Delay Was Not Intentional. We, Therefore, Condone The Delay In Filing The Appeal & Adjudicate The Appeal On Merits Of The Case. 3. No One Has Appeared On Behalf Of The Assessee In Spite Of Serving Notices For Hearing & The Tribunal Cannot Keep These Appeals Pending For Indefinite Time Due To Non-Representation. Therefore, In The Absence Of Any Authorised Representative Of The Assessee, We Proceed To Decide

filing the present appeal. The assessee filed an application for condonation of delay stating reasons for such delay. After considering the application, we find reasonable cause which was beyond the control of the assessee and the delay was not intentional. We, therefore, condone the delay in filing the appeal