Case Law Details
Zakir Ibrahim Jamadar Vs ITO (ITAT Ahmedabad)
Considering the fact that the assessee is an agriculturist and never filed Return of Income as there is no income assessable to income tax and as pleaded by the assessee, that the cash deposits in HDFC bank and State Bank of India are nothing but the compensation received from State Government on the compulsory acquisition on agricultural land cannot be brushed aside. At the same time the Revenue cannot make the additions under Section 69A for the reason that assessee has not cooperated with the department. To meet the ends of justice we deem it fit to condone the delay of 10 days in filing the appeal before the Ld. CIT(A) and, thus, we condone the same. Further we set-aside the order passed by the Ld. CIT(A) and remand the matter back to the Ld. CIT(A) with a direction to pass fresh order upon giving adequate opportunity to the assessee to explain its case and pass orders in accordance with law.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This is an appeal filed by the assessee against the order dated 11.05.2021 passed by the Commissioner of Income Tax (Appeals) (in short “CIT(A)”) of National Faceless Appeal Center, Delhi relating to the Assessment Year 2012-13.
2. The Registry is noted that there is a delay of 220 days in filing this appeal before the Tribunal. The Hon’ble Supreme Court in suo motu Writ Petition (C) No. 3 of 2020 and in M.A. No. 29 of 2022 dated 10.01.2022 extend by the period of limitation from 15.03.2020 till 28.02.2022. This appeal is filed on 15.02.2022. Thus, there is no delay in filing the appeal before the Tribunal.
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