Altab Husen Ismail Vahora Gulshah Colony Vs ITO (ITAT Ahmedabad)
In the case abovementioned ITAT remanded the matter to CIT (A) after observing that delay of 32 days was explained satisfactorily. Assessee was salaried employee and not used to the proceedings of income-tax litigation.
Assessee was working in BSNL and got retired under VRS. Assessee filed his return for AY 2020-21 at Rs.18,94,550/- which was subsequently revised u/s 139(5) on total income of Rs. 7,09,380/-. Assesssment was completed by making an addition of Rs. 11,85,171/- as excess claim of exemption u/s. 10(10C) and demanded tax of Rs. 3,62,901/- which was paid by him. Thereafter, the assessee was issued with penalty notice u/s. 274 r.w.s. 270A on the ground of under reported income. The assessee remained under impression that no further proceedings was required after payment of tax demand. Because of repeated penalty notices, the assessee verified with various Tax Consultants and he was advised to file an appeal against the assessment order, thereby there was delay of 32 days in filing the above appeal. The above sequences were explained before CIT (A) who denied to condone the said delay and dismissed the appeal without adjudicating on merits of the case.
