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Facts
The assessee filed his return for AY 2020-21 declaring nil income, but showed agricultural income of Rs. 78,65,000/- and a business loss. The AO estimated agricultural income at 60% and treated the balance as income from other sources, making additions under Section 68 r.w.s. 115BBE. The assessee appealed to the CIT(A) after a delay of 97 days, citing illness and family issues.
Held
The CIT(A) dismissed the appeal in limine due to the delay, finding no sufficient cause and relying on a High Court decision. However, the Tribunal found the assessee's reasons for delay to be a 'sufficient cause' and set aside the CIT(A)'s order.
Key Issues
Whether the delay in filing the appeal before the CIT(A) was sufficient to dismiss the appeal without adjudicating on merits, and if the reasons provided by the assessee constitute a "sufficient cause" for condonation of delay.
Sections Cited
143(1)(a), 143(2), 142(1), 68, 115BBE, 143(3), 144B, 249(2), 249(3)
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Income Tax Appellate Tribunal, Hyderabad “SMC” Bench, Hyderabad
आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-
1. 1. निर्धाररती/The Assessee : Qadeer Ahmed Mohammed, H.No.11-6-380/12, Nampally, Hyderabad – 500001. 2. रधजस्व/ The Revenue : The Deputy Commissioner of Income Tax, Circle 1(1), Hyderabad.