VIJAY KUMAR CHAWLA,ULHASNAGAR vs. INCOME TAX OFFICER WARD 2(2), KALYAN, KALYAN

Whereas on the contrary ld. DR appearing on behalf of the revenue submitted that since the appeal of the assessee was rejected by Ld. CIT(A) by not condoning the delay therefore assessee cannot raise any legal ground at this stage which were not even raised before any of the authority below, more particularly without getting the delay condoned before Ld. CIT(A). 4. Be that as it may, without going into the merits of the issues raised by the assessee and considering the fact that the assessee could not put effective representation before Ld. CIT(A) and AO on account of the fact that assessee was suffering from mental un-stability and had suffered massive heart attack resulting into business loss. Even assessee could not connect with his chartered accountant and in this regard has filed a detailed affidavit to support its contention therefore taking a lenient view under the peculiar fact of the case the Bench is of the view that one more opportunity be given to the assessee to represent his case before the revenue authorities. Therefore, considering the overall circumstances of the present case, we deem it proper to restore the matter back to the file of AO denovo assessment by providing one more opportunity to the assessee. Subject to cost of Rs. 10,000/- to be deposited into Prime Minister’s Relief Fund and a copy of the receipt shall be placed on file before AO within 30 days from the date of receipt of this order. The assessee is at liberty to take any other or new grounds of appeal before AO which 3 Vijay Kumar Chawla., Mumbai.