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Facts
The assessee, a senior citizen aged about 73, filed an appeal before the Tribunal after a delay of 126 days against an ex-parte order of the CIT(A) which had dismissed the appeal for non-compliance and not filing the return of income. The assessee explained the delay due to not understanding emails and being unaware of the CIT(A)'s order.
Held
The Tribunal condoned the delay of 126 days considering the assessee's age, senior citizen status, and lack of knowledge in handling emails. A cost of Rs. 2,000/- was imposed. The appeal was restored to the file of the AO for fresh adjudication, with a direction for the assessee to cooperate and not seek frivolous adjournments.
Key Issues
Whether the delay in filing the appeal can be condoned in favor of a senior citizen assessee, and whether the appeal should be restored to the file of the AO for fresh adjudication.
Sections Cited
156
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’SMC” JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 321/JP/2024
ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 14-09-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2012-1 raising the solitary ground of appeal as under:- ‘’That the Id. CIT(A) has erred in facts and in law in confirming the addition of Rs.20 Lacs considering the deposit in the bank as unexplained."