SHRI VRAJENDRA JAGJIVANDAS THAKKAR,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(8), SURAT

Assessee represented by Shri P.M. Jaggasheth, CA Department represented by Shri Vinod Kumar, Sr. DR Date of Institution of Appeal 23/03/2023 Date of hearing 03/05/2023 Date of pronouncement 03/05/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 13/02/2023 for the Assessment Year (AY) 2010-11. The assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in re-opening the assessment u/s.147 of the Act and issuing notice u/s.148 of the Income Tax Act.

2. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in making addition of Rs. 1,56,363/- on account of purchase treated as alleged bogus purchase.

3. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals) has not offered Vrajendra Jagjivandas Thakkar Vs ITO opportunity to submit application for condonation of delay petition and passed the order on account of the late filing of appeal.

4. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper.

5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.”

2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that the ld. NFAC/CIT(A) dismissed the appeal of assessee by taking a view that the assessee filed appeal beyond the period of limitation. The ld. AR of the assessee submits that the assessee made various submissions and tried to persuade/convince the ld. CIT(A) that the appeal was filed within period of limitation. The Assessing Officer passed the assessment order on 23/03/2016, the assessee filed appeal before the ld. CIT(A) in physical form on 15/04/2016 i.e. within period of limitation. Copy of acknowledgment is also filed showing the receipt of filing of appeal. The ld. AR for the assessee further submits that May, 2016 was the period when filing of appeal electronically, was introduced and tax payer were facing difficulty in filing appeal electronically. The CBDT issued Circular No. 20/2016 dated 26/05/2016 enabling the tax payer to file such appeal within extended period up to 15/06/2016. The assessee filed appeal electronically on 11/06/2016, thus, the assessee filed appeal within the period of limitation. The ld. AR of the assessee also furnished copy of Circular No. 20/2016 and prayed that the matter may be restored to the file of ld. CIT(A) and be directed to decide the appeal on merit.