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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 ..... and circumstances of the case and also consider the health condition of the assessee, we are inclined to condone the delay of 351 days and 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, we also hereby caution the assessee to promptly co-operate before the CIT (A)-NFAC in the proceedings failing which the 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. Appeal filed by the assessee is allowed for statistical purposes. - Shri Duvvuru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion whom I have given power of Attorney I request the Hon ble ITAT to condone the delay and admit the appeal. 3. On perusal of the explanation given by the assessee with respect to filing of the appeal before the Tribunal beyond the prescribed time limit, I find that the assessee was in abroad during the relevant period and has given Power of Attorney to his brother to look after the assessee s tax matters. However, the assessee s brother met with an accident and was hospitalized and therefore the assessee filed the appeal beyond the stipulated time limit and with a delay of 11 days. Therefore, I am of the view that this is a fit case to condone the delay since the reason adduced by the assessee constitutes a reasonable and sufficient cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but to finalize the assessment based on the information available on record as per the provisions of section 144 of the Act. During the assessment proceedings, in the absence of any explanation from the assessee with respect to the source of cash deposits made during the demonetization period, the Ld. AO treated the entire amount of Rs. 24,31,000/- deposited in his bank accounts during demonetization period as income of the assessee from unexplained sources as per the provisions of section 69A of the Act. Accordingly, the Ld. AO determined the assessed income of the assessee at Rs. 27,80,950/- and completed the assessment u/s. 143(3) of the Act, and passed the assessment order dated 19/12/2019. Further, the Ld. AO also initiated the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roached a tax consultant and filed appeal and hence there was a delay. However, the Ld. CIT(A)- NFAC did not consider the submissions of the assessee on the issue of condonation of delay of 351 days and dismissed the appeal. Aggrieved by the order of the Ld. CIT(A)-NFAC, the assessee is in appeal before the Tribunal by raising the following grounds of appeal: 1. The order of the Ld. CIT (A) is erroneous both on f acts and in law. 2. The Ld. CIT(A) erred in not condoning the delay of 351 days; the Ld. C IT (A) ought to have provided an opportunity before reject the condonation of delay sought f or. 3. The Ld. C IT (A) ought to have considered and decided the grounds of appeal filed by the appellant against levy of penal ty u/s. 271AAC(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides and carefully perused the materials available on record. On examining the facts of the case, I find that while dismissing the appeal of the assessee, the Ld. CIT(A)-NFAC did not consider the submissions of the assessee with regard to the belated filing of the appeal before the Ld. CIT(A)-NFAC. On perusal of the Ld. CIT(A)- NFAC s order, it appears that the assessee has explained before the Ld. CIT(A)-NFAC that the delay was due to his illness with Bipolar disorder for which treatment is being taken from 2017 onwards and as his residence in USA, he could not attend the notices and also could not file the appeal against the assessment order within the prescribed period. The assessee further submitted that considering his health problem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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