Case Law Details
Ishwarsingh Ramchandra Jangid Vs ITO (ITAT Ahmedabad)
In the present case, the assessee has not only failed to establish sufficient cause on evidence for the delay on his part in filing the appeal belatedly before the learned CIT(A) as well as before the Tribunal, but even his approach and attitude during the course of assessment proceedings as well as during the course of appellate proceedings before the learned CIT(A) as well as Tribunal have been found to be negligent, casual and noncompliant. We, therefore, refuse to condone the inordinate delay of 789 days on the part of the assessee in filing this appeal before the Tribunal and dismiss the said appeal at the threshold by treating the same as barred by limitation.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal filed by the assessee is directed against the order of learned Commissioner of Income-tax (Appeals)-11, Ahmedabad [“CIT(A)” in short] dated 31.05.2019 whereby he dismissed the appeal of the assessee at the threshold by treating the same as barred by limitation.
2. The assessee, in the present case, is an individual who is engaged in transportation business. As per the AIR information received by the Assessing Officer, cash deposits of Rs.24,79,430/- were found to be made by the assessee in his bank account maintained with ICICI Bank Ltd., Mumbai during the year under consideration. Since no return of income for the year under consideration was filed by the assessee, the assessment was reopened by the Assessing Officer and a notice under Section 148 of the Income-tax Act, 1961 (“the Act” in short) was issued by him to the assessee on 29.03.2017 after recording the reasons and obtaining approval from the higher authority. There was, however, no response on the part of the assessee to the said notice issued by the Assessing Officer as well as to the subsequent notices issued by him under Section 143(2) and 142(1) of the Act. The Assessing Officer, therefore, was left with no alternative but to complete the assessment ex-parte to the best of his judgment on the basis of material available on record. In the assessment so completed under Section 144 r.w.s. 147 of the Act vide order dated 27.12.2017, addition of Rs.24,79,340/- was made by the Assessing Officer on account of cash deposits found to be made by the assessee in his bank account maintained with ICICI Bank Ltd., Mumbai by treating the same as unexplained.
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