MANJIT RANA,KHARKHODA vs. ITO, WARD 68(6), DELHI

This is an appeal by the assessee against order dated 14.12.2022 of National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-18.

There is a delay of 319 days in filing the present appeal. The assessee has filed application seeking condonation of delay on the ground that the order of first appellate authority, though, was uploaded in the portal of Income Tax Department, however, the assessee, not being well conversant with the Rules and procedures, was unable to access it, which resulted in delay in filing the appeal.

Having considered the submissions of the assessee, we are inclined to condone the delay and admit the appeal for adjudication on merits.

The basic grievance of the assessee is against ex-parte disposal of his appeal by the first appellate authority.

We have heard the parties and perused the materials on record. Undisputedly, assessee’s appeal was disposed of ex-parte by the first appellate authority. While doing so, he has confirmed the addition of Rs.1,03,99,000/- made under section 69A read with section 115BBE of the Income-tax Act, 1961 (in short ‘the Act’). Perusal of record reveals that the addition under dispute was made by the Assessing Officer as well as by the first appellate authority due to lack of compliance from assessee’s side.

Be that as it may, the assessee is an individual and the addition made is quite substantial. Moreover, the assessee has been fastened with tax liability at 60% by invoking the provisions of section 115BBE of the Act.

Considering the fact that the addition was made due to non- compliance and absence of details from assessee’s side, we are of the view that the assessee deserves an opportunity to furnish supporting evidence to prove his case against the addition made.

With the aforesaid observations, grounds are allowed for statistical purposes.

In the result, appeal is allowed for statistical purposes.