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TMI Blog2022 (10) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... no 35, the assessee has mentioned date of the service of order on 10-12-2017 in respect of order U/sec143(3) of the Act passed on 4-12-2017. The assessee was perusing the su-motto rectification proceedings u/sec154 of the Act with the Asseessing officer. We find the A.O. has issued notice U/sec 154 of the Act on 11-10-2018. Therefore we find that the assessee was perusing the proceedings before A.O. hence the time period from 11-10-2018 to the date of filling of the appeal by the asseesse against the Order U/sec143(3) of the Act with the CIT(A) on 20-07-2019 can be considered as reasonable cause and we condoned the delay. Assessee has received the order U/sec 143(3) of the Act on 10-12-2017 and therefore we are of the opinion that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We shall take up the appeal ITA No.1343/M/2022 and the facts narrated therein. The assessee has raised the following grounds of appeal. 1. The learned Commissioner of Income Tax (Appeals) has erred in rejecting the prayer for condonation of delay in the presentation of appeal within the time prescribed in Section 249(2) of the Income Tax Act by holding that the appellant has failed to show sufficient cause for failure to present of appeal within the prescribed time. 2. It is prayed that the learned Commissioner of Income Tax (Appeals) be directed to admit the appeal under Section 249(3) of the Act and adjudicate the appeal on the merits of the grounds of appeal. 2. The brief facts of the case that, the assessee is an indiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee has failed to prove the source and receipt of income, the A.O. treated the entire income as unexplained money under Section 69A of the Act and assesseed the total income of Rs.16,89,320/-and passed the order under Section 143(3) of the Act dated 04.12.2017. 3. Aggrieved by the order, the assessee has filed an appeal with the CIT(A) whereas, the CIT(A) found that there is a delay of 1 year 6 months 11 days in filing the appeal. Whereas the A.O. has passed an rectification order U/sec154 of the Act invoking the tax rate U/sec115BBE of the Act on 18-06-2019 and the assessee has filed the appeal against order u/sec154 of the Act with in time. Further the assessee has also filed appeal against orderU/sec143(3) of the Act with a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the assessing officer has issued notice U/sec154 of the Act dated 11.10.2018 and the assessee has filed reply on 22.10.2018 and finally the A.O. has passed rectification order U/sec154 of the Act dated 18-06-2019 and whereas, the assessee has filed an appeal with the CIT(A) on 27.07.2019. Further as per Form no 35, the assessee has mentioned date of the service of order on 10-12-2017 in respect of order U/sec143(3) of the Act passed on 4-12-2017. The assessee was perusing the su-motto rectification proceedings u/sec154 of the Act with the Asseessing officer. We find the A.O. has issued notice U/sec154 of the Act on 11-10-2018. Therefore we find that the assessee was perusing the proceedings before A.O. hence the time period from 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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