SHRI AKBAR UMARBHAI KHIRA,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-3 (5), JAMNAGAR

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ITA 439/RJT/2018Status: DisposedITAT Rajkot07 September 2022AY 2014-153 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay of 51 days, finding it to be genuine. The Tribunal directed the CIT(A) to decide the appeal on merits after providing a proper opportunity of hearing to the assessee.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 51 days. The CIT(A) dismissed the appeal without condoning the delay. The assessee cited personal difficulties and illiteracy as reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned. Whether the CIT(A) provided a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 56(2)(viii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Ms. SUCHITRA KAMBLE & SHRI WASEEM AHMED

For Respondent: Shri B.D. Gupta, DR
Hearing: 22.08.2022Pronounced: 07.09.2022

PER SUCHITRA KAMBLE, JUDICIAL MEMBER :

1.

This appeal is filed by the assessee against the order dated 20.09.2018 passed by the CIT(A), Jamnagar for the Assessment Year 2014-15.

2.

The assessee has raised the following grounds of appeal:

“1. Ld. CIT(A) erred on facts and in law in refusing to condone delay of 51 days in filing of first appeal without appreciating that appellant was located in village of Jamnagar District and being not literate and being under depression due to personal difficulties could not approach, Chartered Accountant situated at Ahmedabad to understand implications arising out of assessment order and to get the appeal prepared and filed before CIT(A), Jamnagar”

3.

The assessee filed return of income on 18.09.2014 declaring total income at Rs.2,42,880/-. The Assessing Officer issued show cause notice under Section 142(1) of the Income Tax Act, 1961 on 19.09.2016. On 30.09.2016 the assessee filed reply claiming that the interest belongs to other family members who are 1

beneficiary of acquisition of property and submitted a list of beneficiaries. The Assessing Officer after taking cognisance of the details filed by the assessee made addition of Rs.21,85,922/- in respect of taxable income under Section 56(2)(viii) of the Act.

4.

Being aggrieved by the assessment order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee.

5.

At the time of hearing, none appeared on behalf of the assessee despite giving notices. Therefore, we are proceeding on the basis of the submissions made by the assessee before the CIT(A).

6.

The Ld. DR relied upon the assessment order and the order of the CIT(A).

7.

We have heard the Ld. DR and perused all the relevant material available on record along with reproduction of the submissions made by the assessee before the CIT(A) in the order of the CIT(A). It is pertinent to note that the assessee has given details as to why the assessee has filed belated appeal before the CIT(A). Merely that the CA is common in assessee’s case and in another assessee’s case cannot be the ground for denial of condonation of delay in filing the appeal. The CIT(A) has not given proper opportunity of hearing to the assessee for making out assessee’s case for delay. But from the submissions made before the CIT(A) it can be seen that there is only delay of 51 days which was genuine delay. Hence, we are condoning the same and directing the CIT(A) to decide the matter on merit by giving proper opportunity of hearing to the assessee. Needless to say, the assessee be given proper opportunity of hearing by following the principles of natural justice. It is further directed to the assessee that the assessee will appear before the CIT(A) and co-operate with the appellate proceedings. If the assessee does not appear before the CIT(A), then the CIT(A) will proceed with the appeal of the assessee on merit as per the provisions of law.

8.

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

Order pronounced in the open Court on this 7th day of September, 2022.

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