SMT. DARSHANA,BANGALORE vs. INCOME TAX OFFICER, WARD- 5(2)(1), BENGALURU

The assessee has filed this appeal challenging the order dated 06-05-2019 passed by Ld CIT(A)-12, Bangalore and it relates to the assessment year 2014-15. The assessee is aggrieved by the decision of Ld CIT(A) in confirming the action of the assessing officer in assessing long term capital gains as short term capital gains.

None appeared on behalf of the assessee. On a perusal of the order sheet noting, I find that the assessee did not appear on earlier occasions also. I also find that the notice of hearing sent by the registry has been returned back by the postal department with the noting “no such person”, meaning thereby, the assessee has not Page 2 of 3 given correct address to the Tribunal. Under these set of facts, I proceed to dispose of the appeal ex-parte, without the presence of the assessee.

I notice that the appeal is barred by limitation by 630 days. The assessee has filed a petition requesting the tribunal to condone the delay. I have gone through the reasons given by the assessee. The effective reasoning given by the assessee reads as under:- “- that the delay is neither intentional nor deliberate but due to sufficient and reasonable cause as under:- - That the Appellant was not aware of the Assessment order passed by the Commissioner of Income tax (Appeals) - That the appellant wished to avail of the opportunity under the Vivad Se Vishwas Scheme and the appellant was only then informed by the Income tax Department of the assessment order already passed in the appellant’s case. - That the delay is neither intentional nor deliberate but due to sufficient and reasonable cause.”