Case Law Details
Satvinder Singh Vs ITO (ITAT Delhi)
Assessee submitted medical certificate justifying delay. Accordingly held that there was sufficient cause for condoning the delay in the institution of appeal before the CIT(A) by the assessee.
Facts-
The assessee is an individual, filed the return income of Rs. 10,60,110/- on 30/11/2014. Assessment order dated 29/12/2016 has been passed against the assessee by making an addition of Rs. 54,82,927/-on the ground that the assessee has failed to produce any evidence in support of claim of ‘duty on license fees’. Further addition of Rs.12 lacs has been made on the ground that, the assessee has not submitted confirmation in respect of unsecured loans. As against the assessment order dated 29/12/2016, the assessee has filed an appeal u/s 250 of CIT(A) with a delay of 10 days.
As per Section 249(2) of the Act appeal shall be presented within 30 days to the CIT(A) which can be condoned by the CIT(A) u/s 249(3) of the Act if he satisfies that the appellant on sufficient cause for not presenting the appeal within the said period. The assessee has produced medical certificate dated 08/12/2017 before the CIT(A) for condoning the delay in filing of Appeal which is for the period 25/01/2017 to 08/12/2017. But the CIT(A) observed that there is no iota of establishment which could establish the bonafide of the claim of the assessee for the period of delay from 08/02/2017 to 14/02/2017 (07days) backed by any evidence.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
