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TMI Blog2020 (5) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... has not brought anything on record contrary to the contention of the assessee justifying the delay in filing the appeal. We presume content of the application filed by the assessee is correct despite of the fact that the condonation petition was not supported with the corroborative evidences for shifting employment from Ahmedabad to Pune - in the interest of justice and fair play we impose the cost upon the assessee for ₹ 5000/- for not presenting the appeal within the prescribed time. Accordingly, the assessee is directed to deposit cost of ₹ 5000/- in the Income Tax Office. We condone the delay in filing the appeal by the assessee as discussed above and proceed to decide the issue on merit. Assessee has not appeared befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings before the AO. - Appeal filed by the assessee is allowed for statistical purposes. - ITA No. 641/AHD/2018 - - - Dated:- 13-2-2020 - Shri Rajpal Yadav, Vice President And Shri Waseem Ahmed, Accountant Member For the Assessee : Shri Vipul Khandhar, A.R For the Revenue : Shri Deelip Kumar, Sr.D.R ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax (Appeals) Ahmedabad-5, dated 03/01/2017 (in short Ld.CIT(A) ) arising in the matter of assessment order passed under s. 144 r.w.s 147 of the Income Tax Act, 1961 (here-in-after referred to as the Act ) dated 12/02/2016 relevant to the Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO and ''Ld.CIT (A)'' due to shifting his employment as contended in the condonation petition. Therefore the Ld.AR prayed before us to set aside the matter to the file of the AO for fresh adjudication as per the provision of Law. 5. On the other hand Ld. DR raised no objection in case the matter is set aside to the file of the AO for fresh adjudication as per the provision of Law. 6 We have heard the rival contentions of both the parties and perused the relevant materials available on record. Admittedly, the onus lies on the assessee to file the appeal within the time. But the provision of section 253(5) of the Act authorizes us to condone the delay if the appeal was not presented by the assessee within the time due t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the relevant evidences which might result recovery of the taxes on the additions which are not sustainable in the eyes of Law. Indeed, the primary onus lies on the assessee to co-operate in the proceedings before the authorities below. In case he does not do so he deserve to be penalized. Again we feel that the penalty to be imposed upon the assessee should be commensurate to the default committed by him. As such we are of the view that the assessee should not suffer for his nonappearance for the addition of the income which is not sustainable under the Act. Undoubtedly, the additions have been made and sustained by the respective authorities merely on the reasoning that the assessee failed to provide the supporting evidences which mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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