VITHAL LALLUBHAI BARIA,VADODARA vs. THE ITO, WARD-1(2)(2) (PREVIOUSLY ITO, WARD-1(2)(5), VADODARA

O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

Delay Condoned This appeal is filed by the Assessee against the appellate order dated 14.03.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13. 2. The assessee has raised the following grounds of appeals:

on merits on the ground that there is in ordinate delay of more than one year in filing the appeal and that the appellant has not furnished sufficient cause. The Ld. CIT(A) has failed to appreciate that the assessment order dated 05.12.2019 was received by the appellant on 06.03.2020 and the appeal is filed on 18.01.2021 due to Covid-19 pandemic prevalent in the country during the time which is to be treated as filed within the limitation period in accordance with the order of the Hon'ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 dated 23.03.2020. The appeal of the appellant may kindly be restored to the file of the Ld. CIT(A) and he may please be directed to admit the appeal condoning the delay.

3. The Ld. CIT(A), NFAC has erred in law and in facts in not adjudicating the ground raised by the appellant in respect of the addition made by the Ld. A.O. to the tune of Rs. 17,10,146/-, being Short Term Capital Gains. The addition of Rs. 17,10,146/-being bad in law and in facts is prayed to be allowed.

4. Your appellant craves liberty to add, alter, amend substitute or withdraw any of the ground(s) of appeal hereinabove contained.

3. On going through the record, we find that notices of hearing were issued on several occasions, but the assessee failed to submit the substantial document and also there was delay in filing the appeal before the Ld.CIT(A). The Ld.CIT(A) dismissed the appeal of the assessee since the assessee failed to furnish sufficient cause for condonation of delay in filing the appeal. We also find that assessee had not complied even before the Assessing Officer. The Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Hence, in the interest of justice the matter is remanded to Assessing Officer for conducting assessment de- novo. The assessee shall submit all the submission/documents and Vithal L Boria Vs. ITO Asst. Year : 2012-13 - 3– comply with the notices issued by the authorities without seeking any unnecessary adjournments.