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TMI Blog2024 (12) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee by upholding the assessment order passed by the AO by holding that he do not want to interfere with the assessment order passed by the AO. The appellate order passed by ld. CIT(A) is subject to further appeal with ITAT u/s 253. The appellate order passed by ITAT is subject to further appeal before Hon ble High Court u/s 260A. The judgment and order passed by Hon ble High Court is also subject to challenge before Hon ble Supreme Court. Thus, the appellate order passed by ld. CIT(A) is not a final order, as it is subject to challenge before higher appellate authority. Thus, Reasons which weighed in the minds of the adjudicating authority while adjudicating appeal on merits of the issues are cardinal as the higher appellate authority can then adjudicate appeal on the issues arising in appeal before them, based on decision and reasoning of ld. CIT(A) in deciding the issues. If the ld. CIT(A) simply dismiss the appeal merely because the assessee did not comply with the notices issued by ld. CIT(A), in limine without adjudicating issues arising in the appeal on merits, such order is not sustainable in the eyes of law keeping in view provisions of Section 250(6), and also higher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been received on 29.07.2022, while this appeal is filed by assessee with the Tribunal on 05.12.2023. The assessee has filed application for condonation of delay, which is reproduced as under : Application for Condonation of Delay Dated 05/12/23 The Ld. ITAT. Agra Sub: Regarding condonation of delay of filing appeal in the case of Shuchi Varshney 8-9, Bhagwati Market, Chhipeti, Aligarh. PAN-ATCPV1627M . . 2017-18 Dear Sir. Kindly refer to the above. That the present appeal is being filed with delay due to following reasons: That from June 22 to till date counsel, Abhishek Gupta was suffering from chronic disease and due to which he was not in position to file appeal. Though he has sent the appeal via his mail id on 21.04.23. As per reason for delay mentioned above it is ample clear that there was no intention of the assessee society in filling appeal it was happened due to unavoidable circumstances and liable to condone. I. therefore, request you to please condone the delay in filing of appeal considering the facts mentioned above in the interest of justice as well as law. Thanking in anticipation. Sd/- Shuchi Varshney Aligarh 3.2. Thus, the main reason for filing this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ large on the part of litigant. I do not find any mala fide on the part of the assessee in filing this appeal belatedly by 438 days with the Income-tax Appellate Tribunal. The assessee has shown reasonable and sufficient cause in filing this appeal belatedly. In-fact the assessee duly deposited Appeal fee of Rs. 10,000/- with government treasury on 03.09.2022(challan number 3742 /CIN 324821060/Axis Bank (BSR code 6360218), which is within period of limitation as provided u/s 253(3), but no doubt the appeal is filed belatedly. The assessee has claimed that the appeal was ready but owing to chronic illness of Advocate Shri Abhishek Gupta, the same cannot be filed in time. The certificate from said Advocate along with medical prescriptions/ultrasound reports are filed. I further observe that the assessee is not likely to gain anything by filing this appeal belatedly, rather the appeal fee was paid in time. I, therefore, condone the delay of 438 days in filing of this appeal belatedly by the assessee beyond the time prescribed u/s. 253(3) of the Act. Reliance is placed on the decision of Hon ble Supreme Court in the case of Collector Land Acquisition, Anantnag Ors. vs Mst. Katiji ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- as maximum savings in specified bank notes of Rs. 1000 and Rs. 500. The AO made additions to the tune of balance amount of Rs. 19,44,000/- deposited by the assessee in demonetized currency of Rs. 1000/- and Rs. 500/- in SBN during the demonetization period of 9th November to 30th December, 2016, by treating the same as unexplained money u/s. 69A of the Act, which was added by the AO to the income of the assessee, and taxed by the AO in the hands of the assessee u/s. 115BBE of the Act. 6. Aggrieved, the assessee filed first appeal with ld. CIT(Appeals). Ld. CIT(Appeals) issued as many as four notices during the appellant proceedings, but there was no compliance on the part of the assessee. Three notices dated 28.01.2021, 08.10.2021 and 15.12.2021 were issued during the period of Covid while one notice was issued on 12.07.2022 and thereafter, ld. CIT(Appeals) dismissed the appeal of the assessee on 25.07.2022, by confirming the assessment order and not interfering with the assessment order. 7. Still aggrieved, the assessee has filed second appeal and counsel Shri Shivam Garg, Advocate filed adjournment application, which adjournment application was withdrawn by ld. Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law.The ld. CIT(A) has not even dealt with the contentions of the assessee that cash deposited in the bank account of Rs. 20,44,000/- in SBN during demonetized period were from earnings, gifts during marriage and from advance from land. There is no enquiry conducted by ld. CIT(A), and even assessment records were not called by ld. CIT(A) to verify the contentions/evidences submitted by the assessee during the course of assessment proceedings. The ld. CIT(A) simply dismissed the appeal of the assessee by upholding the assessment order passed by the AO by holding that he do not want to interfere with the assessment order passed by the AO. The ld. CIT(A) has vast powers under the 1961 Act, which even include power of enhancement. The ld. CIT(A) is required and obligated to pass order in compliance with the provisions of section 250(6) where he has to state point for determination, his decision and reasoning thereof, as ld CIT(A) is required to pass reasoned and speaking order on merits in accordance with law with independent application of mind on material on record as well collected by him during appellate proceedings. The appellate order passed by ld. CIT(A) is subject to further a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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