ANITHA KUMARI MEHATA,GAYA vs. DC/AC, CIRCLE, GAYA, GAYA

At the outset, we observed on the basis of record before us that the appeal filed by the assessee is barred by limitation by 99 days for which the condonation petition was filed along with the affidavit, wherein it is stated that due to some medical exigency the assessee was unwell and could not file the appeal within the time limit prescribed under the Act. The ld. DR on the other hand submitted that the assessee has not properly explained the delay in filing the appeal.

It was brought to our notice by the ld. Counsel for the assessee that in the appellate proceedings, the assessee could not attend the proceedings despite opportunities granted by the ld. CIT (A) as the notices issued were served upon the assessee but due to the illness same could not be replied/complied before the ld. CIT (A). Similarly, on page no.2 para 3, the ld. AO observed that the assessee has failed to furnish the cash book, bills, vouchers and sales and purchases stock register, bills and vouchers of expenses, during the assessment proceeding along with the confirmation of the creditors, etc. We note that the issue in the instant year is of cash deposit into the bank account. We note that the assessee is a dealer of petrol and diesel and is running a petrol pump in the name of Hamara Petrol Pump, Bodhgaya, Amwan, Bodhgaya. We are of the view that the ends of justice could be made if the assessee is given one more opportunity to present her case on merit before the ld. Assessing Officer. Accordingly, we restore the appeal of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee. Similarly, we direct the assessee to comply with the directions/ questionnaires which may be issued by the ld. AO during the assessment proceeding. Consequently, the appeal of the assessee is allowed for statistical purposes.