ABDUL IRFAN ABDUL AJIJ SHEIKH,WARDHA vs. ITO, WARD-2, WARDHA

The present appeal has been filed by the assessee challenging the impugned order dated 24/11/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017–18.

2. In its appeal, the assessee has raised following grounds:– “That on the facts and circumstances of the case, Ld. CIT(A) erred in dismissing the appeal of the assessee on the ground that appellant did not submit medical proof of delayed filing of appeal. The Ld. CIT(A) erred in dismissing the appeal on technical ground of delay without going into merits of the case.

2. That on the facts and circumstances of the case, Ld. CIT (A) ought to have considered the merits of the case that the Account no.14000012 in 2 Abdul Irfan Abdul Ajij Sheikh ITA no.78/Nag./2024

Aditya Anagha Multistate Bank did not belong to the Assessee, as was stated before Ld. CIT(A), therefore the addition of bank deposit of Rs. 3,90,550/- as unexplained money u/s 69A in the hands of Assessee is bad in law, illegal and deserves to be deleted in toto.”

3. Insofar as the impugned order passed by the learned CIT(A), we find that before the learned CIT(A) also, there was a delay of 447 days in filing the first appeal and the learned CIT(A) has simply rejected the appeal filed by the assessee on technical grounds without condoning the delay. While considering the explanation of the assessee, we find that there is a prima– facie case to condone the delay in filing the appeal before us and in view of the principles of natural justice and in accordance with law, we hereby condone the delay of 20 days in filing the appeal before the Tribunal and set

3 Abdul Irfan Abdul Ajij Sheikh ITA no.78/Nag./2024 aside the impugned order passed by the learned CIT(A) while restoring the entire matter to the file of the learned CIT(A) and direct him to condone the delay and pass speaking order on merits after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to avoid seeking unnecessary adjournment, except under exceptional case.