PRAVEEN BHATIA,GAUTAM BUDH NAGAR vs. ITO WARD 5(2)(4), GAUTAM BUDH NAGAR

The assessee has come in appeal challenging the order dated 05.01.2024 for Assessment Year 2012-13 passed by National Faceless Appeal Centre (hereinafter referred as NFAC or in short “FAA”) in an appeal against the Assessment Order under section 144 r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to 1 | P a g e as “Act”) dated 10.12.2019 passed by the ITO Ward-5(2)(4), Gautam Budh Nagar (hereinafter referred to as “the AO”).

Heard and perused the record. 2.1 The facts in brief are that the case of assessee was re-opened for assessment under section 147 of the Act to examine the cash deposit in the bank account of the assessee and during assessment proceedings the assessee sought adjournment to file documents but subsequently failed to appear and accordingly the assessment was passed under section 147/144 of the Act. As the assessee appealed before Learned First Appellate Authority, there the appeal was dismissed for non-appearance of the assessee. Accordingly, the assessee has approached this Tribunal.

At the outset we observe that there is delay of 56 days in filing of appeal for which Learned AR has submitted that the delay was due to lack of assistance of the previous counsel of the assessee who had also defaulted in representing the case of the assessee before Learned Assessing Authority. As the delay is not, of substantial period, we are inclined to except the plea and admit the appeal for hearing after Condonation of Delay.