DEEPANK JAIN,JAIPUR vs. ITO, WARD-2(1), JAIPUR, JAIPUR

ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the Addl. ld. CIT(A)-5, Mumbai dated 15-05-2024 for the assessment year 2011-12 raising following grounds of appeal. ‘’1. The ld.CIT(A) has rejected the application for of delay in filing the appeal and passed the order without considering the merit which is illegal, arbitrary and invalidation of the principles of natural justice and hence needs to be quashed.

2 DEEPAK JAIN VS ITO, WARD 2(1), JAIPUR 3. That the ld.CIT(A) has erred in facts and in law in confirming the addition of Rs. 8,51,289/- considering the sales value as long term capital gain without allowing the benefit of index value of purchase cost and exemption u/s 54. 2.1 At the very outset after perusal of the case file, the Bench noticed that the appeal of the assessee has been dismissed ex-parte by the ld. CIT(A) as the same was filed beyond the period prescribed under the law. 2.2 The ld. AR appearing on behalf before the Bench submitted that the assessee was not aware about the delay in filing the appeal before the ld CIT(A) and, therefore, he could not file any formal application. Moreover, the ld. CIT(A) by rejecting the appeal of the assessee has not provided any opportunity to the assessee regarding the delay in filing the appeal. The assessee has filed an affidavit to condone the delay of 614 days which took place in filing the appeal before the ld. CIT(A) and thus prayed therein as under:- ‘’4. That when I came to know about the demand, I tried to communicate to the consultant but he was not responding then I communicated to other consultant and discussed the whole case and thereafter filed the appeal before the ld CIT(A) on 06-08-2020. This resulted in a delay of 614 days in filing the appeal. The reason behind the delay was that I had appointed a consultant to handle my income tax case; however the consultant failed to file the appeal within the stipulated time. Moreover, the e-mail address and phone number quoted on the income tax appeal portal belonged to the consultant and to the nature of job I was not in town and hence I was not aware of the orders and notices passed by the AO or further notices issued on me.