JUG VIR SINGH,BULANDSHAHR vs. ITO, WARD -3(1), BULANDSHAHR

The application for condonation of delay of 395 days in filing appeal and appeal of assessee are against order dated 08.12.2023 of Learned Commissioner of Income-Tax/National Faceless Assessment Centre (NFAC), under Section 250 of the Income Tax Act, 1961 ( hereinafter referred as “the Act”) arising out of order dated 21.12.2018 of Income Tax Officer, Ward -3(1), Bulandshahr (hereinafter referred as “Ld. AO") under Section 144/147 of the Act for assessment year 2011-12.

Brief facts of case are that as per AIR information received, assessee had cash deposits of Rs.64,78,000/- in the assessment year 2011-12. The assessee was asked to explain the source of cash deposits with documentary evidence. The assessee did not furnish any reply. After recording reasons under Section 147 of the Act with prior approval of Ld. PCIT, Ghaziabad, notice under Section 148 dated 26.03.2018 was issued to assessee. The assessee did not make any compliance. Notice under Section 142(1) of the Act dated 15.10.2018 was issued but no compliance was made by the assessee. Final opportunity was provided to the assessee by issuing notice under Section 30.11.2018. Ld. AO vide order dated 21.12.2018 determined the income of assessee as Rs.64,78,000/-.

Against the order dated 21.12.2018, appellant/assessee preferred appeal which was dismissed vide order dated 08.12.2023.

Being aggrieved, appellant/assessee preferred application for condonation of delay of 395 days in filing appeal and present appeal.

Learned Authorised Representative for the appellant/assessee submitted that appellant/assessee is not versed with Income Tax Laws and not accustomed to use of e-mail. Smt. Nirmala W/o assessee expired on 04.11.2022. Assessee went into depression. So there is a delay of 395 days in filing appeal. Ld. CIT(A) dismissed the appeal without deciding the merits of the case. The matter may be restored to the file of Ld. AO.

Learned Authorised Representative for the Revenue had no objection.

From examination of record in light of aforesaid rival contentions, it is crystal clear that there is delay of 395 days in filing appeal due to lack of knowledge of Income Tax Laws and use of e-mail, death of wife of assessee and illness of assessed. The explanation does not smack of mala fide as appellant had not gained anything by filing not filing appeal before the Ld. CIT(A). Therefore, delay of 395 days in filing appeal is condoned. Ld. CIT(A) in order dated 08.12.2023 has observed that despite several opportunity of hearing, the assessee failed to comply with the notice and dismiss the appeal. Appellant has requested for restoring the matter to the file of Ld. AO.

In view of above material facts, in the interest of justice, it is considered expedient to set aside the orders dated 08.12.2023 of Ld. CIT(A) and 21.12.2018 of Ld. Assessing Officer and restore the matter to the file of Ld. AO for fresh decision in accordance with law after affording fair opportunity of hearing to assessee.

In the result, the application for condonation of delay of 395 days in filing appeal and appeal of appellant/assessee are allowed for statistical purposes.