SHEKHAR ANANDRAO BAGAL,MUMBAI vs. LD COMMISSIONER OF INCOME TAX (APPEAL), , MUMBAI

In the instant case, the Assessing Officer (AO) vide assessment order dated 28.05.2023 under section 147 read with section 144B of the Act made the addition of Rs.4,37,500/- under section 56(2)(vii) of the Act which was challenged by the assessee before the Ld. Commissioner, who dismissed the appeal of the assessee in limine on the reason “that there was delay of 30 days in filing the first appeal. Though the assessee has claimed in form No.35 that delay was due to ill health of the assessee, however, did not furnish any documentary evidence/medical certificate etc.”.

We have given thoughtful considerations to the peculiar facts and circumstances of the case. As the delay is minuscule and based on the medical/health condition of the assessee, hence considering the reason of health condition as genuine and bonafide and even otherwise not finding any reason or material contrary to the claim of the assessee, we are inclined to condone the delay of 30 days in filing the appeal before the Ld. Commissioner. Consequently, the delay is condoned and the case is remanded to the file of the Ld. Commissioner for decision on merits, suffice to say by affording reasonable opportunity to the assessee to substantiate his claim before the Ld. Commissioner.

We also direct the assessee to cooperate with the appellate proceedings and to file the relevant submissions/documents which would be essential/required by the Ld. Commissioner for proper adjudication of the case. We clarify that in case of further default, the assessee shall not be entitled for any leniency.