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Facts
The assessee, residing in Kuwait, failed to file an appeal within the stipulated time due to not receiving or noticing the assessment order. The appeal was filed with a delay of 611 days.
Held
The Tribunal condoned the delay of 51 days, considering the assessee's explanation of poor ITBA portal knowledge and non-resident status. The case was remitted to the AO to re-examine the issue of cash deposits during demonetization, as the original order was passed ex-parte.
Key Issues
Whether the delay in filing the appeal can be condoned and if the AO should re-examine the ex-parte assessment order regarding cash deposits.
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE
Before: SHRI CHANDRA POOJARI & SHRI KESHAV DUBEY
PER CHANDRA POOJARI, ACCOUNTANT MEMBER:
This appeal by assessee is directed against order of NFAC for the assessment year 2017-18 dated 19.1.2024. The assessee has raised following grounds of appeal:
1. The Learned Assessing Officer failed to appreciate the fact that your Appellant was not residing in India during that time and hence no notice was delivered to her.
2. The Learned Assessing Officer erred in not following proper procedure lai own by the CBDT before deciding the issue,
3. The Learned Assessing Officer, while in possession of the bank statement of your Appellant, had not given due credit to the Cash withdrawals made by your Appellant prior to the deposit.
Shabina Ibrahim Pinto, Bangalore Page 2 of 4 4. The Learned Commissioner (Appeals) has erred in not issuing a physical notice before deciding the said appeal.
The Learned Commissioner (Appeals) has erred in not giving proper opportunity to your Appellant before deciding the said appeal.
The Learned Commissioner (Appeals) did not consider the Cash withdrawal of Rs.40,00,000/- on 31/August/2016 before dismissing the appeal.
The Learned Commissioner (Appeals) erred in dismissing the appeal without granting condonation of delay in filing the appeal.
Facts of the issue are that in this case assessment order was framed ex-parte u/s 144 of the Income Tax Act, 1961 (in short “The Act”) making addition of Rs.18 lakhs towards cash deposit to SCDCC Bank Ltd., Karkala Branch during demonetization period. Against this assessee went in appeal before ld. CIT(A) belatedly by filing the appeal with delay of 611 days. The assessee explained before NFAC that she is residing in Kuwait since 1989 and visited India once in one or two years for approximately 15 days and her visit to India for medical treatment and she is not well versed in ITBA portal. Hence, she has not gone through the assessment order passed by AO on 25.12.2019. Thus, there was 611 days delay in filing the appeal before NFAC and prayed that the NFAC to condone the delay. However, NFAC has not condoned the delay. Against this assessee is in appeal before us.
We have heard the rival submissions and perused the materials available on record. In this case, assessment order was passed on 25.12.2019. The assessee pleaded that she has not received the assessment order so as to file the appeal before the Tribunal even presuming that the assessment order was uploaded to Income Tax portal on 25.12.2019 i.e. the date of passing the assessment order. The time limit to file appeal before NFAC was 30 days from this date that will end on 24.1.2020. However, in this case, appeal was filed before the NFAC on 25.9.2021. Thus, according to the NFAC, there was a delay of 611 days in filing the appeal before