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Facts
The assessee did not file his return of income for AY 2017-18. The assessment was reopened under Section 147 due to escaped income from cash deposits. The assessee expired before the assessment order. The legal heir filed an appeal with a significant delay, which was dismissed by the CIT(A) without condoning the delay.
Held
The Tribunal held that the delay in filing the appeal by the legal heir was due to the death of the assessee and subsequent family disturbance, constituting sufficient cause. The Tribunal condoned the delay and set aside the CIT(A)'s order, remanding the matter to the AO for reconsideration.
Key Issues
Whether the delay in filing the appeal by the legal heir due to the assessee's death constituted a 'sufficient cause' to be condoned, and whether the CIT(A) erred in dismissing the appeal in limine.
Sections Cited
147, 148, 142(1), 144(1)(b), 249(3), 271AAC(1), 69A
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Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad
आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-
1. 1. निर्धाररती/The Assessee : Pullarao Perugu, 11-82-2, Kolukula Road, Yeeragondapalem, Prakasam District – 523327, Andhra Pradesh. 2. रधजस्व/ The Revenue : The Assistant Commissioner of Income Tax, Circle 2(2), Hyderabad.