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Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO, HON’BLE
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-6, Hyderabad, dated 03/12/2018 for the Assessment Year 2013-14. 2. Facts of the case in brief are that assessee is a freelance journalist, filed his return of income admitting total income of Rs.1,82,850/-. The case of the assessee was processed u/sec. 143(1) and subsequently case was selected for scrutiny and after following due procedure, assessment was completed u/sec. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'Act'). The AO has noticed that assessee has made various deposits in the bank account but not proper explanation was given, therefore assessment was completed by making addition.
On appeal, ld. CIT(A) dismissed the appeal on the ground that when there was a delay, assessee has to file the affidavit for condonation of delay. In this case, assessee failed to file an affidavit, therefore delay was not condoned and appeal was not admitted.
In view of the above, we are of the opinion that one more opportunity should be given to the assessee to file an affidavit for condonation of delay. We therefore set aside the order passed by the ld. CIT(A) and remit the matter back to the file of ld. CIT(A) to adjudicate the appeal on merits after considering the delay condonation. We also direct the AO to file delay condonation application before the ld. CIT(A) and also appear on the date is given for hearing. Accordingly, appeal is allowed for statistical purpose.
In the result, appeal filed by the assessee is allowed for statistical purpose. Order Pronounced in open Court on this 26th day of Nov., 2020.