Manoj Kumar Gangadharan Vs ITO (ITAT Indore)
ITAT Indore held that delay of 560 days in filing of an appeal before CIT(A) rightly not condoned as assessee has failed to give satisfactory and bonafide explanation. Accordingly, delay not condoned as no sufficient cause shown.
Facts- An assessment order dated 28.12.2019 (Assessment Year 2017-18) made u/s 143(3) of the Act, the total income of the assessee exigible to tax was computed and assessed at Rs.16,94,610/-. The return of income was at Rs.9,20,910/-. An addition of Rs.7,73,704/- was made on the ground of loss disallowed (House property). That the aforesaid assessment order is hereinafter referred to as the “impugned assessment order”. In the “impugned assessment order” issuance of a penalty notice u/s 274 r.w.s. 270A(1)/ 270A(9)(a) of the Act was contemplated too.
An order (penalty) passed u/s 270A of the Act i.e. “Misreporting penalty u/s 270A” a penalty of Rs.4,16,860/- was levied on the assessee being 200% of Tax on unreported income. Notably, CIT(A) dismissed the appeal on account of inordinate delay of 560 days. Being aggrieved, the present appeal is filed.
Conclusion- Held that the assessee is in merchant navy and was on ship is given for 560 days delay from 26.03.2022 to 06.11.2023 therefore the Ld. CIT(A) has rightly held that no sufficient cause is shown and has dismissed the first appeal as time barred.
