ASHA LATA SAHA,BANKURA vs. ITO, WARD 3(1),, BANKURA

Brief facts of the case are that the assessee filed her return of income for the assessment year 2017-18 declaring total income of Rs.4,77,840/-. The ld. Assessing Officer completed the assessment (A.Y. 2017-2018) Asha Lata saha determining the assessed income of the assessee at Rs.15,24,820/-. On being aggrieved, the assessee preferred an appeal before the ld. CIT(Appeals) but after considering the submissions made by the assessee, the ld. CIT(Appeals) dismissed the appeal saying that the assessee failed to explain the queries, which were raised by the ld. Assessing Officer and the said queries remained unexplained even during the course of faceless appellate proceedings.

On being aggrieved, the assesese preferred an appeal before the ITAT. The contention of the ld. Counsel for the assessee is that the ld. CIT(Appeals) dismissed the appeal of the assessee in limine for non-filing of appeal within the stipulated time before him. But the assessee filed an affidavit in support of condonation of delay of 1242 days mentioning that the delay occurred due to spread of pandemic of novel coronavirus and following lockdown announced by our Hon’ble Prime Minister in filing of the appeal for the period falling before COVID exempt period. He further submitted that the assessee was not aware of the date of hearing before the ld. CIT(Appeals). Therefore, the assessee was not in a position to appear before the ld. CIT(Appeals), but the ld. CIT(Appeals) dismissed the appeal filed by the assessee without condoning the delay.