MEENAKSHI YADAV,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1)(1), AHMEDABAD

On the facts and circumstances of the case as well as law on the subject, the learned CIT (Appeals) has erred in not condoning the delay in filing of appeal.

On the facts and circumstances of the case as well as law on the subject, the learned CIT (Appeals) has erred in passing order within discussing the grounds on merits. Asst.Year –2018-19 - 2–

On the facts and circumstances of the case as well as law on the subject, the learned CIT(Appeals) has erred in not considering that there was delay of only 17 days in filing an appeal for the reason that assessee was not aware of the re- assessment proceedings.

On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-tax (Appeals) has erred in passing order without providing an opportunity of hearing through video conferencing

On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-tax (Appeals) has erred in confirming initiation of re-assessment proceedings.

On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-Tax (Appeals) has erred in not considering that assessee had jointly purchased only one property during the year for a consideration of Rs.62,55,841/- and the alleged amount of Rs.1,25,11,682/- is a clerical error as same transaction is reflected twice on the insight portal.

On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-tax (Appeals) has erred in not considering that property is purchased out of income earned by her husband and ICIC Bank loan.

It is therefore prayed that the addition made by the assessing officer may please be deleted.

Appellant craves leave to add, alter or delete any grounds(s) either before or in the course of hearing of the appeal.

The appeal has been summarily dismissed by the Ld.CIT(A), owing to delay of 17 days in filing the appeal by the assessee. The assessee submitted that she is not well-versed with the technical procedure of assessment proceeding and therefore could not check her mails or Income- tax E-portal. However, having known about the passing of order, the assessee had filed appeal before the Ld.CIT(A). We find that the assessee had reasonable cause and delay of 17 days shall not prejudice the rights of the assessee to redress her grievances before the first appellate authority. Further, we also find that that the AO has passed order u/s.144 of Act and made addition twice, the amount of investment made by the assessee. Asst.Year –2018-19 - 3–

In the result, the appeal of the assessee is allowed for statistical purposes.