PROMILA DUA,DELHI vs. ITO WARD 29(1), NEW DELHI

Delay of 56 days in filing the assessee’s instant appeal stands condoned as per her contentions/averments explaining reasonable cause on account of the situation beyond her control.

It next emerges that the CIT(A)’s impugned ex-parte lower appellate order upholding the assessment’s findings dated 23.12.2019 making section 69A unexplained cash deposits addition of Rs.12.83 lakhs, neither framed any points of determination nor any speaking adjudication thereupon as contemplated under section 250(6) of the Act.

Coupled with these, learned counsel has quoted assessee’s chronical illness as the sole reason of her non-appearance/non- cooperation in the lower appellate proceedings. 6. Faced with this situation, it deems appropriate in the larger interest of justice to restore assessee’s instant appeal back to the CIT(A)-NFAC for its afresh adjudication as per law, subject to a rider that the assessee shall positively plead and prove his case within three effective opportunities at her own risk and responsibility. 7. This assessee’s appeal is allowed for statistical purposes in above terms.