KARUPPANNAN RAMASAMY,NAMAKKAL vs. ITO, WARD-1,, NAMAKKAL

The assessee is an individual and did not file the return of income for A.Y 2013-14. The A.O received the information that the assessee has deposited cash of Rs. 1,03,46,000/- into the bank account and also made payment to contractors to the tune of Rs. 65,96,613/-. The A.O therefore reopened the assessment and passed an order u/s. 147 r.w.s 144 of the Act assessing the income at Rs. 1,14,68,312/-. Aggrieved, the assessee filed further appeal before the CIT(A). There was a delay of 161 days in filing the appeal before the CIT(A) which was condoned by the CIT(A). However, the CIT(A) confirmed the additions made A.O for the reason that the assessee did not respond to the notices issued. The assessee is in appeal before the Tribunal against the order of the CIT(A).

There was a delay of 556 days in filing the appeal before the Tribunal. The assessee filed a petition for condonation of delay, wherein it is stated that the assessee is a senior citizen and is not well versed with handling computers to get updates with regard to the income tax proceedings. It is also stated that the assessee's son who was handling the income tax matters of the assessee passed away and therefore the assessee was not aware of the appellate order being passed by the CIT(A). It is also stated that only when summons were issued, the assessee came to know of the appellate order and immediately filed the appeal. Accordingly, the assessee prayed for condonation of delay.

We have heard the parties, and perused the material available on record. Considering the fact that the assessee being a senior citizen and the untimely demise of his son, we are convinced that there is a reasonable cause for the delay in filing the appeal before us. Therefore following the Hon’ble Supreme Court decision in the case of Collector, Land Acquisition Vs. MST.Katiji & Ors., (167 ITR 471) (SC), we condone the delay in filing the appeal and admit the appeal for adjudication.