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TMI Blog2023 (4) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... he details before the AO in time which resulted in passing ex parte order. The assessee in the affidavit also prayed to produce additional evidence. For admission of additional evidence, the assessee contended that the documents are necessary to decide the matter effectively and completely. The assessee tried her best with due diligence to produce document but she could not receive such documents in time. Such documents are necessary to prove the genuineness of claim of assessee. There was no fault on the part of assessee as the assessee made sufficient effort to collect such evidence. Assessee has filed the assessment order in case of her husband wherein the same addition with regard to cash credit in joint bank account has been made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that in this case, the assessment order under Section 144 r.w.s. 147 of the Income Tax Act, 1961 (in short, the Act) was passed on 30/10/2018. In the assessment order, the Assessing Officer made total addition of Rs. 12,84,029/- consisting of Rs. 11.30 lacs cash deposit and Rs. 1,54,029/- on account of other credit in the bank account by treating at as unexplained credit. The assessee fled appeal before the ld. CIT(A) on 23/03/2019, thus, there was delay of 140 days in filing appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee filed application for condonation of delay in explaining the cause of delay in filing first appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay is not bonafide. The assessee has not made any compliance before the Assessing Officer. The assessment was completed under Section 144 of the Act on the basis of evidences and material available before the Assessing Officer. Again the assessee instead of filing appeal within time, filed appeal belatedly. To support his submission, the ld. Sr.DR of the revenue relied upon the decision of Hon'ble Apex Court Civil Appeal No.7696 of 2021 in the case of Majji Sannemma @ Sanyasirao Vs Reddy Sridevi Ors. 3. In short rejoinder, the ld. AR of the assessee submits that the assessee has very good case on merit as the revenue has taxed the same cash credit twice, once in the hands of assessee as well as in the hands of her husband. Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fidavit, the assessee contended that no return of income was filed by her as her income was below the taxable limit. No books of account was required to be maintained. The matter was very old and considerable time was passed as her case relates to A.Y. 2011-12. The assessee collected bank account and other material and his accountant prepared necessary details and books of account. Due to non-availability of such material evidence, the assessee could not produce the details before the Assessing Officer in time which resulted in passing ex parte order. The assessee in the affidavit also prayed to produce additional evidence. For admission of additional evidence, the assessee contended that the documents are necessary to decide the matter eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay, filed her affidavit explaining the cause of delay that the delay occurred due to collecting document from the bankers and other material. The ld. AR of the assessee also while making her submission submitted that there was no intentional or deliberate delay in filing appeal, the delay occurred only for the reasons that the assessee was collecting evidence from various government agencies like banks and revenue records from State Revenue Department. Considering the plea of assessee, I am of the view that there was no intentional or deliberate delay in filing appeal. The assessee will not get any benefit in filing appeal belatedly rather there is always chance that the delay may not be condoned, which ultimately held by the ld. CIT(A). C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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