SALEEM MOHD YUSUF HOLDEKAR,MUMBAI vs. ITO 24(3)(3), MUMBAI

आदेश / O R D E R

Per Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year [AY] 2011-12 contest the order of the Ld. Commissioner of Income-Tax (Appeals)-42 [CIT(A)], Mumbai, Appeal No.CIT(A)-42/IT-310/14-15 dated 25/04/2016 qua confirmation of certain additions. The assessment for impugned AY was framed by Ld. Income Tax Officer-24(3)(3), Mumbai [AO] on 12/03/2014 on Saleem Mohd. Yusuf Holdekar Assessment Year-2011-12 best judgment basis u/s 144 of the Income Tax,1961 since the assessee failed to file the requisite documents during assessment proceedings. The assessee has been assessed at Rs.89.62 Lacs as against returned income of Rs.14.72 Lacs e-filed by the assessee on 13/09/2011. 2.1 The registry has noted that the appeal has been filed with a delay of 784 days. The Ld. Auhtorized Representative for Assessee [AR], Shri G.P.Mehta has pleaded for condonation of the same on the strength of assessee’s condonation petition dated 01/08/2016 as supported by affidavit dated 16/08/2016. The delay has been attributed to unavoidable circumstances including change of Chartered Accountant. The same has been vehemently opposed by Ld. Departmental Representative [DR], Shri Rajesh Kumar Yadav by pleading that each days delay was required to be explained and there was no sufficient cause demonstrated by the assessee in the condonation petition. 2.2 After hearing rival contentions, we find that the assessee has remained non-compliant during assessment proceedings as well as during appellate proceedings. Even the explanation for condonation of delay is not plausible. However, keeping in view the fact that the assessee is an individual and suffered high pitched assessment and keeping in view the principle of natural justice, we condone the same and proceed to dispose- off the appeal on merits.