FARIDA ALLADIN, HYD,HYDERABAD vs. ACIT, CIRCLE-6(1), HYDERABAD, HYDERABAD

The order of the C.I.T(Appeals) was received on 06-11-2012. Due date for filing appeal before the Hon'ble Income Tax Appellate Tribunal was 05-01-2013 and since it was Saturday on that date, the appeal was to be filed by 07-01- 2013. However, appeal was filed on 29-02-2016, The appeal was thus filed after delay of 1150 days as worked out hereunder:

Representation in my Income Tax matters was being looked after by a firm of chartered accountants till earlier part of the year 2014. Thereafter the work was entrusted to another firm of Chartered Accountants. In the process of handing over the relevant records to the newly appointed firm of Chartered accountants, my income tax record for the Asst.Year 2008-09 was omitted to be handed over. During the course of review of pendency in the case of my nephew, it came to light that appeal before Hon'ble ITAT was not filed in my case for Asst.Year 2008- 4. After search of records it came to light that appeal papers were prepared and even got signed by me in the month of December, 2012 but appeal was omitted to be filed for reasons not known to me. 5. The delay in filing of the appeal before the Hon'ble ITAT was caused due to lack of information to me that the appeal was not filed even after obtaining my signatures on appeal forms coupled with the fact that I did not keep track of the progress of my Income tax cases and also omitted to hand over the record to the authorized representative.

I am aged about 80 years and have not been keeping good health for the past several years. I am suffering from multiple sclerosis which has made me dependent on others even for normal chores. My health condition, both physical and mental, has added to the perpetration of lapses which are not wanton. In view of the circumstances narrated above, I pray before the Honourable Income Tax Appellate Tribunal to kindly condone the delay in filing the appeal and admit the appeal for adjudication on merits.” Sd/-(Appellant)

We have gone through the affidavit filed by assessee. We find that she is aged about 80 years and is suffering from multiple sclerosis which is stated to be incurable disease. She also filed a Doctor Certificate. We have also gone through the assessee’s sister Smt. Maniza Jumabhoy’s case in ITA 655/Hyd/2014 for AY 2008-09 wherein the Coordinate Bench of this Tribunal has remitted the matter back to the file of AO to examine whether Smt.Maniza Jumabhoy has received any sale consideration and directed the AO to decide the issue in accordance with law. It was also submitted that since assessee’s case also is similarly placed, the delay may kindly be condoned. After going through the material placed on record, we are of the opinion that there is sufficient cause to condone the delay in filing the appeal, therefore, we condone the delay.

So far as merits of the case is concerned, there was a survey operation u/s 133A of the I.T.Act, 1961 in the case of Sri Karim Nawaz Alladin, nephew of the assessee on 11.3.2010. It was noticed during the survey that the assessee along with Shri Karim Nawaz Alladin and his sister Smt.Maniza Jumabhoy had sold the following properties through the registered agreements of sale-cum-irrevocable General Power of Attorney dt. 27.6.2007. The details of the properties sold are as under.

The Ld.Counsel for the assessee has submitted that the assessee has not received any sale consideration and she has signed merely as a consenting party. He further submitted that in the case of assessee’s sister the Coordinate Bench of ITAT in ITA 655/2014 for AY 2008-09 vide order dated 7.11.2017 has set aside the order passed by the CIT(A) and remitted back the matter to AO to examine whether the assessee therein has received any consideration and thereafter to decide the issue in accordance with law. Further, Ld.Counsel submitted that in this case also the facts and circumstances being the same, the issue may kindly be remitted back to the A.O.

On the other hand Ld.DR relied on the orders of authorities below.

We have heard both the sides and perused material placed on record and have gone through the orders of the authorities below. The case of the assessee is that assessee has not received any sale consideration and had simply signed as a consenting party, therefore, she did not declare any capital gains in the return of income. However, the AO as well as the CIT(A) did not agree and assessed capital gains in the hands of the assessee. Under similar

In the result, the appeal filed by assessee is allowed for statistical purposes.