9911796707
TMI Blog2024 (7) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the time as prescribed under law, the Tribunal/Court would be justified in condoning the delay. Looking to the explanation offered by the assessee, we are of the considered view that there was reasonable cause that prevented the assessee in filing the present appeal. Undisputedly, in recent part country has witnessed unprecedented events of Covid-19 and thereafter, farmer s agitation. Taking a liberal approach as mandated by Hon ble Supreme Court in catena of judgement, we hereby condone the delay and admit the appeal for deciding it on merit. Assessment order passed ex-parte to the assessee - No opportunity provided by lower authorities - Addition of undisclosed cash u/s 68 - HELD THAT:- AO did not make any inquiry and made additions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not filed the return in time due to the reason that the whole record was lying with the accountant of the firm, who has shifted his office from Delhi to Manesar, Haryana and due to his mistake the return could not be filed in time and later on the return has been filed in response to notice u/s 148 of the I.T. Act, 1961. The appellant is not maintaining the regular books of account, hence the return filed u/s 44AD of the IT Act, 1961 and due tax thereon along with the interest has been deposited and this fact has completed by ignored by the Ld. Ito as well as by the Ld. CIT (Appeal), New Delhi while dismissing the appeal. 4. That the appellant is very much cooperative with the department and has not committed any default in any manner delib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the absence of the assessee and is being decided on the basis of material available on records. 3. The present appeal is barred by time. There is a delay of 1170 day in filing the appeal. The assessee has filed application seeking condonation of delay. The reason for filing the present appeal late is stated to be worldwide spread of Covid-19 pandemic and shifting of business by the assessee from Delhi to outside Delhi. Further, all borders and Railways tracks were blocked due to Kisan Andolan by the agitating farmers. Hence, it is submitted that there is reasonable cause for not filing the present appeal within prescribed time. 4. Ld. Sr.DR for the Revenue has objection in this regard. 5. We have heard Ld. Sr. DR for the Revenue and peruse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the Income Tax Return filed by the appellant and the same is available on the record of the Deptt. moreover, the Ld. CIT has dismissed the appeal of the appellant without considering the records available with the Deptt. specially the bank statement, computation of income and the ITR filed before the Ld. ITO. 5. That there is no malafide intention on the part of the appellant for filing the appeal late before the ITAT. It is beyond the control of the appellant to file the appeal late as there was a reasonable cause as mentioned above. PRAYER: It is, therefore, most respectfully prayed that this application may kindly be allowed and the delay of days in filing the appeal may kindly be condoned and the matter may kindly be heard on its m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed under law, the Tribunal/Court would be justified in condoning the delay. Looking to the explanation offered by the assessee, we are of the considered view that there was reasonable cause that prevented the assessee in filing the present appeal. Undisputedly, in recent part country has witnessed unprecedented events of Covid-19 and thereafter, farmer s agitation. Under these facts, taking a liberal approach as mandated by Hon ble Supreme Court in catena of judgement, we hereby condone the delay and admit the appeal for deciding it on merit. 7. Ground Nos.1 and 7 are general in nature, need no separate adjudication, hence dismissed. 8. Ground Nos. 2 to 5 raised by the assessee are against not providing adequate opportunity. 9. Apropos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is well-settled that in a best judgment assessment there is always a certain degree of guess work. No doubt the authorities concerned should try to make an honest and fair estimate of the income even in a best judgment assessment, and should not act totally arbitrarily, but there is necessarily some amount of guess work involved in a best judgment assessment, and it is the assessee himself who is to blame as he did not submit proper accounts. 3. Since there was no response from the assessee, it was presumed that the assessee has nothing to say. 4. Keeping in view the above facts, an addition of Rs. 25,89,000/- as undisclosed cash under section 68 is accordingly made to the taxable income of the assessee. Further, I am satisfied that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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