VISHAL SURINDER GUPTA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-17(1), MUMBAI

Before we proceed to deal with the appeal, it may be noted that the present appeal has been filed with a delay of 138 days. The assessee has filed an application seeking condonation of delay supported by an Affidavit. It is the say of the assessee that the tax professional appointed by him to take steps in the matter did not took timely steps for filing the appeal, hence the delay.

Having heard the parties, we are of the view that the delay in filing the appeal was due to the reasonable cause. Hence, we are inclined to condone the delay and admit the appeal for adjudication on merits. the basic grievance of the assessee is against ex parte disposal of the appeal by the first appellate authority without assigning any reason.

We have heard the parties and perused the materials on record. Briefly stated, the assessee is a resident individual. For the assessment year under dispute, the assessee had filed his return of income on 27.09.2013, declaring total income of Rs.54,47,490/-. While completing the assessment u/s. 143(3) of the Act, the A.O. made couple of additions, aggregating to Rs.10,77,613/-, to the business income declared by the assessee.

Contesting these additions, the assessee preferred an appeal before the first appellate authority, alleging that the assessee did not respond to the notice of hearing and did not make any submission against the additions made, the first appellate authority dismissed the appeal.