SRINIVASARAO KOLASANI,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

Brief facts of the case are that the assessee is an individual. The Return of Income for the A.Y. 2017-18 was filed on 15.02.2019 declaring total income of Rs.4,76,020/-. The Assessing Officer completed the assessment vide order dated 21.12.2019 passed u/s.143(3) of the Income Tax Act, 1961 (“the Act”) assessing the total income at Rs.35,30,275/-. While doing so, the Assessing Officer made addition of cash deposited in the bank account during demonetization period of Rs.30,54,255/- as unexplained money as the assessee failed to explain the sources of cash deposits with supporting evidences.

Being aggrieved by the order of Assessing Officer, the assessee filed an appeal before the Ld. CIT(A), who vide the impugned order, dismissed the appeal for non-prosecution in limine.

Being aggrieved by the order of Ld. CIT(A), the assessee is in appeal before the Tribunal. At the outset, I find that there is a delay of 436 days in filing of the appeal before this Tribunal. The assessee filed an Affidavit seeking condonation of delay on the ground that the delay had occurred on account of the fact that the assessee was undergoing physiotherapy, treatment for Cervical Traction and Neck & Shoulder exercises which led to the Haemorrhoids and surgery of Hemorrhoidec at Pavan Sai Hospital on 8.2.2025 and discharged after surgery on 10.02.2025. The assessee filed medical prescriptions and medical certificate along with Affidavit. In the absence of any evidence to the contrary, having regard to the averments made in the Affidavit seeking the condonation of delay is a fit case to condone the delay of 436 days. Accordingly, I condone the delay of 436 days in filing the appeal before the Tribunal and admit the appeal for adjudication on merits.