Case Law Details
Rahul M. Vadodariya Vs ITO (ITAT Ahmedabad)
ITAT held that Ld. CIT(A) has not approached the matter judiciously and has dismissed the appeal of the assessee, by rejecting the application for condonation of delay, without assigning any specific reasons why the delay in filing appeal should not be condoned. There is no allegation to the effect that the assessee acted in a mala-fide manner and further, Ld. CIT(A) has not brought anything on record as to how the assessee would stand to gain by not filing the appeal in time. There is a minor delay of 67 days, for which, in our view, the assessee has given a plausible explanation. In the assessment framed on the assessee, Ld. Assessing Officer has made an addition of 17 lakhs approximately income in the hands of the assessee as undisclosed income, which according to the assessee does not belong to him since he acted as a mere Power of Attorney, on behalf of the Seller, who received the entire payment. The assessee, in our view, should not be precluded an opportunity of hearing on account of a delay of mere 67 days in filing appeal. Even otherwise, as held by ITAT in the case of Kashmir Road Lines v. DCIT 2021] 123 taxmann.com 5 (Amritsar – Trib.), even when the assessee is not interest in pursuing the appeal, even then the Ld. CIT(A) should dispose of the appeal on merits. Therefore, in view of the above, the delay in filing the appeal before the Commissioner (Appeals) is being condoned and the matter restored to the first appellate authority to decide the appeal on merit after giving due opportunity of hearing to the assessee.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-5, Ahmedabad in Appeal no. CIT(A)-5/ITO. Wd. 5(3)(5)/10667/2018-19 vide order dated 18/11/2019 passed for the assessment year 2011-12.
2. The assessee has raised following grounds of appeal:-
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