2019 (5) TMI 298

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....I.T. Act, 1961, but, none attended to by the assessee and the notices came back with the remarks "Refused to take". The A.O. thereafter issued letter to the assessee as to why income should not be estimated because of the non-cooperation from the side of the assessee. The assessee attended the proceedings with his Counsel at initial date, but, did not furnish any reply. The assessee did not produce books of account and other information and documents sought by the A.O. The A.O. accordingly computed the income of assessee by estimating the net profit @ 3%. The income was computed at Rs. 36,84,481/- and by reducing the income declared in a sum of Rs. 3,73,618/- made the addition of Rs. 33,10,863/-. The A.O. passed the assessment order dated 0....

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....that there is a delay of 441 days in filing the appeal and there is no reasonable cause explained for the delay in filing the appeal. The Ld. CIT(A), accordingly, dismissed the appeal of assessee holding it to be barred by time. 3. Learned Counsel for the Assessee reiterated the submissions made before the Ld. CIT(A) and submitted that Ld. CIT(A) should have condoned the delay in the matter. 4. On the other hand, Ld. D.R. relied upon the impugned order of the Ld. CIT(A) and submitted that assessee never cooperated before A.O. and has no case on merit. Further, assessee failed to explain any reasonable cause for failure to file the appeal within the period of limitation. 5. I have considered the rival submissions. It is an admitted ....

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....A.O. Therefore, A.O. in the absence of any cooperation from the side of the assessee estimated the income of the assessee. These facts clearly supports the fact that assessee never wanted to file appeal before Ld. CIT(A) and it is later on when assessee would have been advised by somebody, he has preferred the appeal which was beyond limitation. Thus, the assessee acted negligently and never acted bonafidely in the matter. It would be appropriate to refer to some of the judicial pronouncements on the issue of delay in filing the appeals. 5.1. In the case of Hind Development Corpn. v. ITO [1979] 118 ITR 873, the Calcutta High Court held that a Tribunal can condone the delay if there was sufficient cause for the delay in th e submission....