PUNNILATH MEERAS RASHEED,ERNAKULAM vs. ITO,WARD 3, ALUVA

The registry has noted 358 days delay in filing appeal for AY 2019-20 before this Tribunal. For the reasons stated in the petition alongwith affidavit, we find the reason as sufficient cause, hence condone the delay and admit the same for adjudication.

Brief facts of the cases are that the assessee is an individual as per data available with the department has provided by the bank authorities the assessee had made large cash deposit in his Corporation Bank, Angamaly accounts during the demonetization. On analysis his bank account it was think that a cash deposit of rupees he was made during the demonetization. During the assessment proceeding despite notice none appeared for the assessee hence, assessment was completed under section 144 by invoking provisions of section 115BBE.

The appellant challenged the order of the assessing officer for AY 2017-18 before the learned CIT(A) who dismissed the appeal in limine on account of delay of 1557 days in filing the appeal. For AY 2019-20, the ld.CIT(A) partly allowed the appeal.

Now the appellant is in appeal before us. We have gone through the Hon’ble High Court order dated 19.01.2023 and certified copy received by the assessee, we find that there is no delay in filing appeal before the ld.CIT(A). Hence, we remit this appeal for AY 2017-18 back to the file of the ld.CIT(A) to hear the appeal on merits. Needless to say, the CIT(A) before proceeding to hear the appeal on merits will afford proper and adequate opportunity of the assessee.