Habibbhai Pyarbhai Momin Vs ITO (ITAT Ahmedabad)
The Ahmedabad Bench of the ITAT set aside the order of the CIT(A), NFAC, who had dismissed the Assessee’s appeal solely on the ground of delay of 389 days in filing the appeal, without adjudicating the issues on merits.
The Assessee had explained the delay by stating that he was not much educated and that the counsel to whom the matter was entrusted did not pursue the appeal, resulting in unintended delay. The CIT(A), however, refused to condone the delay and dismissed the appeal as non-admitted.
The Tribunal noted that the appeal involved serious additions u/s 69 amounting to ₹1.44 crore, taxed u/s 115BBE, arising out of reassessment proceedings where the Assessee consistently denied having purchased any such immovable property. It further observed that the Assessee expressed willingness before the Tribunal to fully cooperate and furnish all necessary bank statements and documents if an opportunity was granted.
In the interest of justice, the ITAT held that the matter deserved to be examined on merits rather than being thrown out on technical grounds. Accordingly, it set aside the order of the CIT(A) and restored the entire matter to the file of the Assessing Officer for de novo assessment, with a direction to the Assessee to comply with notices and avoid unnecessary adjournments.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
