VENUGOPAL GAJENDRAN,CHENNAI vs. THE INCOME-TAX OFFICER,NON-CORPORATE WARD 10(2), CHENNAI

Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Commissioner of Income Tax (Appeals)-12, Chennai [CIT(A)] dated 13-12-2018 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 21-12-2017.

The Registry has noted delay of 258 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of affidavit of the assessee wherein it has been stated that the assessee faced adverse medical conditions which resulted into late filing of appeal. The Ld. Sr. DR, on the other hand, opposed condonation of delay and drew attention to the fact that the appeal before ld. CIT(A) was also filed with a delay of 150 days. The Ld. Sr. DR submitted that the assessee could not furnish any evidences to substantiate its claim. In the above background, the appeal is disposed off as under.

From perusal of the assessment order, it could be seen that assessee has been saddled with addition of contract receipts of Rs.60.23 Lacs since the same was reflected in Form 26AS but the same were not admitted by the assessee in his return of income. The assessee preferred further appeal with delay of 150 days. Considering the affidavit of the assessee, the delay was condoned. However, no evidences were furnished by the assessee to show that such income did not accrue to the assessee. Accordingly, the appeal was dismissed against which assessee is in further appeal before us. The Ld. AR submitted that contract receipts accrued in subsequent years and the same has accordingly been offered in those years. 4. Considering the facts of the case and the conduct of the assessee, we find that reasons adduced for late filing of the appeal are not very convincing. Even the appeal before first appellate authority was filed with a considerable delay of 150 days. However, keeping in view the principles of natural justice, we condone the delay subject to payment of cost of Rs.10,000/-. The same shall be deposited by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order. The proof of the same shall be furnished by the assessee to Ld. CIT(A), who shall adjudicate the appeal afresh after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its stand.

The appeal stand partly allowed for statistical purposes in terms of our above order. Order pronounced on 02nd November, 2022.