LALJIRAM KEDAR VISHWAKARMA,THANE vs. ITO WARD 1(1) , THANE

On perusal of the material available on record, it is noted that the assessment order was passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 („the Act‟), wherein the AO has brought to tax a sum of Rs. 38,04,129/- being the amount of loan given by the assessee to M/s. Mahendra Dished Ends Pvt. Ltd. as assessee failed to explain the nature and source of the loan amount and addition of Rs. 38,04,129/- was made u/s. 69A of the Act. The assessee thereafter carried the matter in appeal before the Ld.CIT(A), who has since dismissed the appeal of the assessee on account of delay in filing the appeal in absence of any reasonable cause shown by the assessee.

It is noted that the assessee is a 75 years old senior citizen and as part of his appeal memo before the Ld. CIT(A), has stated that he was not aware of the proceedings so initiated in his name by the AO and thereafter, when he received a communication from the office, he has taken requisite steps and file the appeal though belatedly. It is also a matter of record that no specific notice has been issued to the assessee before rejecting his appeal by the ld CIT(A). Considering the age of the assessee as well as lack of appropriate communication as to the proceedings so initiated against him as so claimed and in absence of an opportunity before the appeal was dismissed, we believe that the assessee deserves one more opportunity and the matter is accordingly set aside to the file of the Ld.CIT(A) to decide the same afresh including the condonation of delay, after providing reasonable opportunity to the assessee. The assessee is also directed to comply with 3 the notices and furnish necessary information/documentation as so called for/as so advised.

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