SURESH KUMAR VENKATESH ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(1), BANGALORE

This appeal by assessee is directed against the order of NFAC for the assessment year 2017-18 dated 19.2.2024 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).

The assessee is in appeal before us for disposing the appeal of the assessee in limine by not condoning the delay of 102 days filed before NFAC belatedly. Ld. A.R. submitted that there was a delay of 102 days in filing the appeal before NFAC as the assessee was waiting to receive a confirmation letter from S. Hanumesh who has made impugned advance money to the assessee so as to deposit the same into assessee’s Axis Bank account No.91302002925. According to the assessee, a delay in receipt of confirmation from the person who has advanced money to the assessee. Hence, assessee has been Suresh Kumar Venkatesh, Bangalore Page 2 of 2 waiting to file appeal before NFAC after getting confirmation from S. Hanumesh.

We have heard the rival submissions and perused the materials available on record. We find that the reason advanced by the assessee for delay in filing the appeal before NFAC is reasonable and bonafide. Accordingly, we condone the delay of 102 days in filing the appeal before NFAC and thereafter in the interest of justice, we remit the issue in dispute with regard to addition made by ld. AO to the file of NFAC for deciding it afresh after going through the evidence to be produced by the assessee before NFAC. Ordered accordingly.

In the result, appeal of the assessee is partly allowed for statistical purposes.