2021 (4) TMI 196

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....filed before the Tribunal only on 29.05.2020. Therefore, there was a delay of 17 days in filing this appeal before the Tribunal. However, due to Covid Pandemic situation, the Hon'ble Apex Court in suo motu writ petition (Civil) No. 3/2020 vide judgment dated 23.03.2020, had extended the period of limitation from 15.03.2020 till further orders. In view of the extended period of limitation by the Hon'ble Supreme Court, there is no delay in filing this appeal. 3. The grounds raised read as follow:- "1. The order of the Hon'ble Commissioner of Income Tax (Appeals)-6, Bengaluru passed under section 250 of the Income Tax Act, 1961, insofar as it is against the appellant, is opposed to law, weight of evidence, natural justi....

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....which was not considered by the Assessing Officer. 8. The appellant denies itself liable to be charged interest under section 234A, 234B and 234C of the Act on the facts and circumstances of the case. 9. The appellant craves leave to add, alter, amend, substitute, change and delete any of the grounds of appeal. 10. For the above and other grounds that may be urged at the time of hearing of the appeal, the Appellant prays that the appeal may be allowed and justice rendered." 4. The brief facts of the case are as follow: The assessee is an individual. For the assessment year 2015-2016, the return of income was filed on 23.03.2016 declaring total income of Rs. 8,08,910. The assessment was taken up for scrutiny ....

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....dress. Consequently, the notices issued by the A.O. and the CIT(A) were never received by him. The assessee has filed an Affidavit stating the reasons of non-appearance before the A.O. and the CIT(A). The relevant portion of the Affidavit reads as follow: "I, Jeevan Bishnoi, aged 40 about years S/o Khamuram Bishnoi, presently residing at #2 under the C/o Shree Hanuman Provision Stores, near Essar Petrol Bunk, RT Nagar, Kanakanagar, Bengaluru-gooogz, solemnly affirm under oath as follows: 1. That I am presently residing at the above address since 2016 and I have moved house from No. 20, Dasappa Garden, HMT Layout, R T Nagar, Bengaluru - 560032. 2. That, I am in the profession of Carpentry and I undertake work in th....

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....A)-13, Bangalore, for the AY 2012-13, which was being handled by a different advocate. The learned CIT(A) - 13, remanded the matter to the file of the AO, for verification of facts, upon which an opportunity was granted to me, to file documents and comments if any, by the ITO, Ward - 6(3)(1), Bangalore in remand proceedings. 8. That the present authorised representative has appeared before the ITO, Ward - 6(3)(1), Bangalore and was informed that demands were outstanding for the AY 2014-15 and AY 2015-16 due to orders passed ex parte. The authorised representative has informed me and I have taken steps to immediately obtain the true copies of the orders and preferred appeals against all the orders passed ex parte, at the earliest po....