2021 (5) TMI 207

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.... directed against the order of Ld. Commissioner of Income Tax (Appeals)-8, Kolkata dated 22.09.2020. 2. The assessee in the present case is an individual who derives income from salary and other sources. The return of income for the year under consideration was filed by it on 01.07.2011 declaring a total income of Rs. 20,36,969/-. The said return was subsequently revised by the assessee on 29.0....

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....n appeal was preferred by the assessee before the Ld. CIT(A) challenging all the additions made by the AO to his total income. During the course of appellate proceedings before the Ld. CIT(A), a written submission was filed on behalf of the assessee in support of all the issues raised in the appeal filed before the Ld. CIT(A). There was however no evidence filed by the assessee to support and subs....

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....d that the assessee was residing in Bangalore at the relevant time and the authorised representative who presented the assessee's case before the Ld. CIT(A) could not be provided with relevant documentary evidence to support and substantiate his case due to ongoing Covid-19 Pandemic and the lockdown period. He has contended that there was thus a sufficient cause for the failure of the assessee....