HINA KAUSER,BANGALORE vs. INCOME TAX OFFICER, WARD-1(2)(5), BANGALORE

The assessee filed her return of income and the case was selected for limited scrutiny about the cash deposited during the year and the cash withdrawals. The assessee had not responded to the notices issued u/s. 142(1) and therefore the AO had added the unexplained money in the bank accounts as income. As against the said order, the assessee filed an appeal before the Ld.CIT(A). The assessee filed the appeal with a delay of more than 3 years and filed an application to condone the said delay. In the said application, the assessee stated that the assessee could not file the appeal in time because of the covid pandemic. The assessee further submitted that his close family members suffered chronic illness and one of them requires liver transplant and therefore the assessee was under mental pressure and therefore the assessee had not viewed the order and filed the appeal in time and prayed to condone the said delay. The Ld.CIT(A) had dismissed the appeal by not condoning the said delay. Therefore the present appeal has been filed before this Tribunal.

At the time of hearing, the Ld.AR submitted that the assessee had not received the hearing notices and therefore the necessary medical records could not be furnished before the Ld.CIT(A) and prayed an opportunity to furnish the documents before the Ld.CIT(A).

The Ld.DR prayed to confirm the order of the Ld.CIT(A) since the delay was not properly explained.