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TMI Blog2024 (11) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... AY 2017-18. 2. At the outset, it is observed from the record available before me that there is a delay of 11 days in filing the appeal before the Tribunal. With respect to belated filing of the appeal, the assessee filed a petition for condonation of delay along with affidavit and the relevant paras of the affidavit are extracted herein below for reference: "....... I am presently staying with my son Sri Anil Kumar Annam at United States of America due to ill health. I have authorized my brother Sri Sarveswara Rao Annam to represent in the Income Tax proceedings with Authorization. My brother Sri Sarveswara Rao Annam met with an accident on 18/02/2024 and in Coma. Due to his medical condition he could not pursue my income tax proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited scrutiny through CASS to examine the sources for cash deposits made during the demonetization period. Thereafter, notice u/s. 143(2) of the Act dated 14/08/2018 was issued and the same was duly served on the assessee on 03/09/2018 through mail. Subsequently, notice u/s. 142(1) of the Act dated 20/05/2019 was issued to the assessee calling for certain details. As there was no response to the notices issued u/s. 142(1) of the Act, Ld. AO obtained the information from the Bank authorities u/s. 133(6) of the Act with regard to the cash deposits made in the assessee's bank accounts. On verification of the bank account copies and the other material available before him, the Ld AO noticed that the assessee made cash deposits amounting to Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tax payable u/s. 115BBE(1)(i) Rs. 1,45,860 Thus, the Ld. AO levied the penalty u/s. 271AAC(1) of the Act of Rs. 1,45,860/- and passed order dated 7/1/2022. Aggrieved by the penalty order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A)-NFAC. 5. Before the Ld. CIT(A)-NFAC, the assessee filed the appeal with a delay of 351 days. With reference to the belated filing of the appeal, the assessee sought for condonation of delay and filed submissions wherein the assessee explained before the Ld. CIT(A)-NFAC that the delay was due to suffering of assessee with Bipolar disorder for which treatment is being taken from 2017 onwards. The assessee further submitted that due to acuteness of his health problem and as his re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 351 days in filing the appeal even though the assessee has explained the reason for filing the appeal beyond the prescribed time limit. The Ld. AR further submitted that without affording property opportunity of being heard to the assessee, the Ld. CIT(A)-NFAC dismissed the assessee's appeal arbitrarily which is unsustainable in law. It was therefore pleaded that the matter may be remitted back to the file of the Ld CIT (A)-NFAC in order to provide one more opportunity to the assessee of being heard. 7. Ld. Departmental Representative ["Ld. DR"], on the other hand, vehemently opposed to the submissions of the Ld. AR and argued that the onus is on the assessee to give cogent reason with documentary evidence while seeking condonation of dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and I hereby remit the matter back to the file of Ld. CIT (A)-NFAC in order to consider the appeal afresh and decide the case on merits by providing one more opportunity to the assessee of being heard in accordance with the principles of natural justice. At the same breath, I also hereby caution the assessee to promptly co-operate before the Ld. CIT (A)-NFAC in the proceedings failing which the Ld. CIT (A)-NFAC shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. It is ordered accordingly.
9. In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove.
Pronounced in the open Court on 24th October, 2024. X X X X Extracts X X X X X X X X Extracts X X X X
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