KALIAPERUMAL SELVARAJ,PUNE vs. INCOME TAX OFFICER, WARD-2(2), PUNE, PUNE

The assessee raised six grounds of appeal amongst which the only issue emanates for consideration is as to whether the CIT(A), NFAC, Delhi justified in confirming the order of AO without condoning the delay in the facts and circumstances of the case.

The brief facts relating to the case are that the assessee is an individual, no return of income filed. The AO on the basis of information, noticing the receipt of interest, salary, purchase of motor vehicle and immovable property, issued notice u/s. 148 of the Act, requesting the assessee to file return of income, but no return of income was filed in response to such notice. The AO proceeded to make additions on account of interest, salary and unexplained expenses u/s. 69C of the Act and unexplained investment u/s. 69 of the Act vide its order dated 25-03-2023 passed u/s. 147 r.w.s. 144 and 144B of the Act. Aggrieved by the said order of AO, the assessee preferred an appeal before the CIT(A), NFAC, Delhi with a delay of 117 days. The assessee explained the reasons for the said delay which were reproduced in pages 16 and 17 of the impugned order. The CIT(A) found the said reasons are not valid in the absence of any supporting evidence. The CIT(A), NFAC, Delhi rejected the said reasons and did not condone the delay of 117 days. Having aggrieved by the dismissal of appeal in limine, now, the assessee is before us.

The ld. AR drew our attention at pages 108 to 121 of the paper book and argued that the appeal could not be filed in time due to health emergency of the daughter of the assessee. Further, he has undertaken that the assessee is ready to prosecute his case before the AO, if this Tribunal afford an opportunity to the assessee by remanding the matter to the file of AO. Further, he fairly conceded that no evidences were furnished before the AO due to the reasons as explained for supporting the delay. He drew our attention to pages 1 to 107 of the paper book and argued that the said evidences are filed before this Tribunal as additional evidences which are in support of assessee’s contention regarding the additions made by the AO. The ld. DR submits that no evidences filed

In the result, the appeal of assessee is allowed for statistical purpose.