Amarabhai Ramjibhai Patel Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad condoned delay of 725 days in filing of an appeal since assessee is an agriculturist and is not aware of the intricacies of the assessment proceedings as well as appellate proceedings.
Facts- During the year under consideration, the assessee disclosed income from sale of Milk. Return was processed under Section 143(1) of the Income Tax Act, 1961 and notice under Section 143(2) of the Act dated 09.08.2018 was issued to the assessee. Notices under section 142(1) of the Act was issued on various dates, but the assessee did not furnish any details. Since the assessee has not produced any details, the Assessing Officer has passed Assessment Order under Section 144 of the Act and made addition of Rs.1,79,395/- in respect of undisclosed Net Profit, addition of Rs.31,10,750/- in respect of cash deposits and addition of Rs.5,20,170/- in respect of agricultural income as unexplained.
Being aggrieved by the Assessment Order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee on the basis of delay stating that there is a delay of 725 days.
Conclusion- Held that the assessee has explained the delay in filing the belated appeal before the CIT(A) due to his ignorance and non-follow up as the assessee is not aware of the intricacies of the assessment proceedings as well as appellate proceedings. At the time of hearing, the Ld. AR submitted that to get the details and evidences in respect of the additions, the assessee required much more time at this juncture, the assessee, therefore, has filed additional evidences before the Tribunal. The delay in filing the appeal before the CIT(A) has been properly explained by the assessee and the same is condoned. The application for additional evidences is allowed and in the interest of justice the matter is remanded back to the file of the CIT(A) for proper adjudication of the issues on merit.
