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Facts
The assessee deposited Rs. 29.91 lacs in cash during demonetization but failed to file a return or respond to notices. The AO completed the assessment ex-parte, adding the cash deposit under Section 69 and estimating business profit. The CIT(A) dismissed the appeal due to non-compliance by the assessee.
Held
The Tribunal condoned a 400-day delay in filing the appeal due to the assessee's medical issues. It remanded the case back to the CIT(A) to provide the assessee with another opportunity to be heard and present his case, emphasizing principles of natural justice.
Key Issues
The key legal issues were the condonation of delay in filing the appeal due to medical reasons and whether the assessee was denied a proper opportunity of being heard during assessment and first appellate proceedings.
Sections Cited
Section 69, Section 142(1), Section 144, Section 147, Section 250
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘DB’ AMRITSAR
Before: SHRI MANOJ KUMAR AGGARWAL & SHRI UDAYAN DASGUPTA
O R D E R Per Udayan Dasgupta, J.M.: