Puttaraju Hemavathi Vs ITO (ITAT Bangalore)
ITAT Bangalore held that delay in filing of appeal due to non-registration on Income Tax portal and non-receipt of notices are plausible and sufficient cause show. Accordingly, delay condoned and appeal restored back for fresh consideration.
Facts- AO concluded the reassessment proceedings by adding entire sale consideration of Rs. 55,80,000/- as short term capital gain. CIT(A)/NFAC dismissed the appeal of the assessee by not condoning the delay of 147 days and did not admit the appeal for adjudication, as it is a delayed appeal and not filed within the time limit prescribed, and further, in his opinion, the reasons provided by the assessee do not fall within the ambit of sufficient cause for delay. Being aggrieved, the present appeal is filed.
Conclusion- Held that the main reason as cited by the assessee for the delay in filing the appeal before ld. CIT(A)/NFAC was that due to the non-registration on the Income Tax portal and the notices being sent to the old address, the assessee was completely unaware of the notices as well as the order passed u/s 144 of the Act. Therefore, it is perceived that the explanation offered in the condonation applicable is plausible and sufficient cause has been shown by the assessee, which prevented her from filing the appeal within the specified date before the ld. CIT(A)/NFAC, and accordingly, we are inclined to condone the delay in filing the appeal before the ld. CIT(A)/NFAC.
