SHRI SURESH KUMAR SHARMA,KOLKATA vs. ITO, WARD 23(2), KOLKATA, KOLKATA

The assessee in the present case is an individual, who filed his return of income for the year under consideration on 26.03.2008 declaring total income of Rs.94,674/-. In the assessment completed under section 143(3) vide an order dated 31.12.2009, the total income of the assessee was determined by the Assessing Officer at Rs.8,48,030/- after making an addition of Rs.7,45,000/- on account of cash deposits found to Assessment year: 2007-2008 Page 2 of 4 be made in his bank account maintained with Indian Overseas Bank, Teghoria Branch.

Against the order passed by the Assessing Officer under section 143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals) disputing the addition of Rs.7,45,000/- made by the Assessing Officer on account of cash deposits found to be made in his Bank account and since there was no compliance on the part of the assessee with the notices issued by him fixing the said appeal for hearing from time to time, the ld. CIT(Appeals) dismissed the appeal of the assessee vide his appellate order dated 28.03.2016 passed ex-parte. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.

At the outset, it is noted that there is a delay of 285 days on the part of the assessee in filing this appeal before the Tribunal. In this regard, the assessee has filed an application seeking condonation of the said delay on the ground that he was seriously ill during the relevant period and due to his prolonged illness, he could not file the appeal before the Tribunal in the prescribed time limit. Keeping in view this reason given by the assessee, which is duly supported by medical certificates, I am satisfied that there was a sufficient cause for the delay on the part of the assessee in filing this appeal before the Tribunal. Even the ld. D.R. has not raised any material objection in this regard. The said delay is therefore condoned.

While challenging the impugned order passed by the ld. CIT(Appeals) ex-parte, the ld. Counsel for the assessee has submitted that the assessee could not comply with the notices issued by the ld. CIT(Appeals) during the course of appellate proceedings because of his serious prolonged illness and urged that one more opportunity may be given to the assessee to put forth his case before the ld. CIT(Appeals) by sending the matter back to the ld. CIT(Appeals). As already noted above,

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on April 09, 2018.