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Case Law Details

Case Name : Srinivasan Sathiyamoorty Vs ITO (ITAT Bangalore)
Appeal Number : ITA Nos. 1173 & 1174/Bang/2022
Date of Judgement/Order : 17/01/2023
Related Assessment Year : 2015-16, 2016-17
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Srinivasan Sathiyamoorty Vs ITO (ITAT Bangalore)

ITAT Bangalore held that assessee being a non-resident entrusted the work to representative in India whose inaction caused delay of 36 days in filing of an appeal is reasonable cause to condone the delay.

Facts- A search was conducted at the premises of Shri Nagesh Shastri, Tax Consultant engaged in making bogus/false claim of loss from house property. On verification it was seen that the assessee was one of his clients. Accordingly notice under Section 148 of the Act dated 24.04.2018 was issued by AO. There was no response from the assessee to the notice issued. A show cause notice was issued by the AO on 18.10.2019 proposing to complete the under Section 144 of the Act. The assessee did not comply. Hence, the assessment was concluded by the AO under Section 144 r.w.s. 147 of the Act, based on the details available on record. AO determined the total income at Rs.9,27,957/- after disallowing loss from house property and all deduction claims. Similar is the facts in AY 2016-18 also.

There is a delay of 36 days in filing these appeals before this Tribunal.

Conclusion- The assessee being a non-resident entrusted the work to some representative who is in India and his inaction caused the delay of 36 days in filing the appeals in both the years. As soon as the assessee came to know the fact he has taken steps and entrusted the work to the present counsel and thereafter the assessee’s signatures are to be attested by Notary Public in London. Preparation, execution and sending the same documents to the present counsel took little time and caused a short delay of 36 days. In my opinion there is good and sufficient reason in filing the appeal belatedly by 36 days. Accordingly, in the interest of justice, I condone the delay of 36 days in the filing both the appeals before this Tribunal and admit the appeals for adjudication.

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