TaxTMI 
TaxTMI 
2013 (11) TMI 227
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....yed. Aggrieved assessee, thereafter, approached Hon'ble Gujarat High Court against this order of the Tribunal declining to condone the delay. The Hon'ble Gujarat High Court vide order dated 27.11.2012 in Tax Appeal No.1584 of 2011 inclined the Tribunal to reconsider the issue of condonation of the delay after taking into account the affidavit of the office boy of the assessee's office. Accordingly, as per the direction of the Hon'ble jurisdictional High Court, the delay condonation application is taken up for adjudication. 3. The learned counsel for the assessee relied on the submissions made in statement of facts in the appeal memo as per para 2.4 as under: "2.4 The appellant begs to explain that the appellant had already decided to file....
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....are I T Returns, to keep I T Returns and other papers into respective files of the clients, to get signature of the client if an appeal is to be filed in his case, to file the papers in Income Tax office and if any notice / order is received from I T office, to keep it in the respective files of the clients. Thus I am looking after I T work in his office. Over and above me, there is one peon in his office. Except me there is no other employee in his office and because of this, I am loaded with lots of work. This office is handling about 1600 clients which includes case of Mahendra Ambalal Patel residing at 199/A, Patel Vas, Kochrab, Paldi and I my self is handling all his above work. 2. In the case of above named Mahendra Ambalal Patel, fo....
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....st of substantial justice, the delay may be condoned and the appeal of the assessee may be adjudicated on merit. The learned counsel for the assessee relied on various cases laws to support its case that the Court must take utmost consideration to condone the delay to ensure that substantial justice should not be denied due to technical or some lapses on the part of the litigant. 5. The learned DR of the Revenue, on the other hand strongly objected to the condonation of the delay. He submitted that looking to the length of delay that is of 883 days, in fact the delay is uncondonable and the appeal should not be admitted. He submitted that such inordinate delay of more than two and half years indicates that either the assessee is not vigila....
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...." 8. Brief facts as can be noted from the order of the CIT(A) are as under: "The A.O. has made addition of Rs.33,01,000/- u/s. 68 for the stated loan received from one Bholabhai Kakiya, in the month of May and June, 1999 by way of six cheques. The A.O. had sought confirmation/evidence vide show cause notice dated 15/12/2006 and in response, was provided a confirmation of the said Shri Bholabhai, without however his PAN, etc. The A.O. had sent a notice u/s.133(6) to Shri Bholabhai, which was however not responded. The A.O. therefore felt that the cash credit remains unverified and so made the addition. Before me, it was submitted that the A.O. did not provide proper opportunity then. A Xerox copy of the PAN card and of the bank statement o....
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....to in this regard." 9. The learned counsel apart from reiterating the submissions made before the Revenue authorities, submitted that both the authorities below are not justified in making addition of Rs.33,01,000/- on the ground that the impugned transaction is "cheque badli" only. This presumption of the Revenue authorities is without any basis or evidence on record. It is submitted that the assessee has filed all relevant details relating to loan received from Shri Bholabhai, such as PAN and confirmation letter etc. which itself indicate that the assessee has proved identity, genuineness and credit-worthiness of the lender. Since the assessee having complied with the primary responsibility to prove its case, the burden to prove that the....
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.... of identity, confirmation, copy of contract account and other relevant details. However, no reply has been received till the date of passing the order. The learned CIT(A) has recorded that account in the name of Bholabhai was solely opened to serve the interest of the assessee between the period 8.11.1998 to 25.6.1999, after which there was no deposit or issue of cheques except for the petty interest between Rs.6/- to Rs.22/-, and that this is evidently case of 'cheque badli' whereby the unexplained income of the appellant has been given colour of explained cash credits. Since the assessee has stated that the AO has not given proper opportunity to furnish further evidences in this regard, we find proper to give one more opportunity to the ....