9911796707
TMI Blog2021 (1) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... of December, 2019. Application for condonation of delay. Respectfully submitted as under:- 1. That the above mentioned assessee received the order of Commissioner of Income Tax (Appeals)-1, Chandigarh for the assessment year 2012-13 against which an appeal was to be filed by 11.12.2019. 2. That the appeal was filed on 06.12.2019 which is within the limitation period. 3. That the present address of the assessee is # 1541, Morigate, Manimajra. 4. That the appellate order was sent by the office of the Commissioner of Income Tax (Appeals) at # 1298, Morigate, Manimajra where the assessee was earlier residing. 5. That the assessee was provided with the order of The Commissioner of Income Tax (Appeals) on 12.10.2019 by one of the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t receive the copy of the order passed by the Ld. CIT(A) due to change in his residential address and when the copy of the order passed by the Ld. CIT(A) was provided to the assessee by one of the tenant residing at the earlier address of the assessee, the appeal was filed. I therefore by considering the peculiar facts of this case and by keeping in view the principles of natural justice, condone the delay, in filing the appeal and appeal is admitted. 6. The assessee has raised the following grounds in this appeal: 1. That the Ld. Commissioner of Income Tax(Appeals) has erred in law and facts in dismissing the appeal in limine only on the ground of delay of 21 days in filing of appeal in utter disregard of the explanations filed before h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making the addition of Rs. 19,93,000/- to the returned income of Rs. 1,74,430/-. Accordingly, the income was assessed at Rs. 21,67,430/-. 8. Being aggrieved the assessee carried the matter to the Ld. CIT(A) who dismissed the appeal in limine by observing in para 2.2 of the impugned order as under: 2.2 HELD: The appeal has to be filed within thirty days of the receipt of the order, which is clearly mentioned in the demand notice. Appeal is delayed by 21 days. Ld. AR of the appellant vide order sheet entry dated 23/04/2019 was asked to explain that appeal is delayed by 21 days. I do not find any merit in the submissions of the appellant that due to theft in the shop and his illness he could not file appeal within prescribed time. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appear before the A.O. therefore the assessment was framed ex parte under section 144 of the Act. It was further submitted that the assessee could not substantiate his assertion with the documentary evidence before the Ld. CIT(A) to explain the delay in filing the appeal therefore, the appeal was rightly dismissed by the Ld. CIT(A) by passing the impugned order, in limine. 12. I have considered the submissions of both the parties and perused the material available on the record. In the present case it is noticed that the Ld. CIT(A) dismissed the appeal of the assessee in limine for the reasons that there was delay in filing the appeal before him. In this regard, the explanation of the assessee is that due to theft in his shop, he remaine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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