CHETURAM SUMAN,BARAN vs. ITO-WARD-BARN, BARAN

Facts

The assessee, a farmer, appealed against an order that affirmed the assessment order. The assessee claimed he was not informed of the impugned order due to lack of education and non-receipt of notices, and requested condonation of delay. The assessee had also failed to provide supporting documents like girdawari reports for his agricultural income claim and explain cash deposits during demonetization.

Held

The Tribunal condoned the delay in filing the appeal, subject to costs, citing the principles of natural justice. However, it also noted the assessee's failure to diligently produce relevant documents and explain the source of funds, leading to a decision to remit the matter back to the CIT(A) for fresh adjudication.

Key Issues

Whether the delay in filing the appeal should be condoned and whether the matter should be remitted to the CIT(A) for fresh consideration on merits.