SHAILBALA CHOWDARY L/H LATE SHRI KAILASHCHANDRA CHOWADAY,YAVATMAL vs. ACIT, CENTRAL CIRCLE-1(2), NAGPUR

This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)- 1, Nagpur [‘the CIT(A)’] dated 12.09.2011 for the assessment year 2005-06.

Briefly, the facts of the case are that the appellant is an individual. The Return of Income for the assessment year 2005-06 was filed on 31.10.2005 declaring total income of Rs.1,61,720/-. Subsequently, during the course of search and search operations conducted in the case of one Mr. Hariom Choudhary, certain incriminating material belonging to the assessee was stated to be found. Based on this, a notice u/s 153C was issued on 19.06.2008. In response to notice u/s 153C, the return of income was filed on 16.10.2008 declaring same income as declared in the original return of income. Against the said return of income, the assessment was completed by the Asstt. Commissioner of Income Tax, Central Circle-1(2), Nagpur (‘the Assessing Officer’) vide order dated 30.12.2008 at a total income of Rs.57,99,560/- after making addition on account of unexplained investments and difference in the balance of books of account etc. 3. Being aggrieved, an appeal was filed before the ld. CIT(A), who vide impugned order, had partly allowed the appeal. 4. Being aggrieved, the appellant is in appeal before us in the present appeal. 5. When the appeal was called on, none appeared on behalf of the assessee despite due service of notice of hearing. 6. At the outset, we find that there is a delay in filing the present appeal by 1995 days. The appellant filed a petition for condonation of delay by stating that the appellant, who is deceased, could not file the appeal as he was suffering from kidneys ailment and undergone bypass open heart surgery in the year 2008, therefore, he could not file the appeal in time. We had carefully gone through the condonation petition and find that in the condonation petition it is