9911796707
TMI Blog2023 (8) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... se before AO. Assessee as well as his representative is also directed to be more vigilant in future and not to cause further delay and seek no adjournment without any valid reason and to furnish all information, details and evidences to substantiate her claims, as soon as possible, without any further delay, before the AO. With these directions, the issues raised in the grounds of appeal are restored back to the file of AO to adjudicate / pass a speaking order in accordance with law. - SHRI PAWAN SINGH, JUDICIAL MEMBER For the Appellant : Ms. Nanda K Chauhan, CA For the Respondent : Shri Vinod Kumar, Sr-DR Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by assessee is directed against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred in law and on facts in levying penalty under Sec. 271(1)(c) of the Act. 2. Perusal of record shows that that there is delay of eight days in filing present appeal before Tribunal. The impugned order was passed by Ld. CIT(A) on 21.03.2023 and present appeal filed on 01.06.2023, the Registry pointed out the delay of eight days in filing appeal before Tribunal. The assessee has filed application for condonation of delay of eight days in filing the appeal. The Ld. Authorized Representative (Ld. AR) for the assessee submits that assessee is widow, her husband died, due to sudden heart attack during assessment proceedings. The copy of death certificate is placed on record. The Ld. AR for the assessee submits that assessee was not conversant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of delay. I find that there is small delay of eight days in filing the appeal, thus, keeping in view the submission of Ld. AR for the assessee that delay in filing appeal is neither intentional nor deliberate, therefore, keeping in view overall facts and circumstances of the case, the delay of eight days is condoned. Now adverting the merit of the case. 5. On merit of the case, the Ld. AR for the assessee submits that lower authorities have not given fair, reasonable and proper opportunities to assessee. The husband of assessee died during assessment proceedings i.e., on 16.06.2018 and assessee was under mental stress and trauma so assessee could not make proper compliance against the notice issued by Assessing Officer. On further sufferi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase the Bench is of the view that assessee require any opportunity to substantiate her claim, the matter may be restored back to the file of Assessing Officer to adjudicate the issues afresh in accordance with law, with the direction to the assessee to be more vigilant. 7. I have considered the submission of both the parties and I find that Ld. AR for the assessee has shown reasonable and plausible explanation for non-compliance before lower authorities, therefore, I am of the considered view that the assessee deserves one more opportunity to explain her case before Assessing Officer. The assessee as well as his representative is also directed to be more vigilant in future and not to cause further delay and seek no adjournment without any v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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