TaxTMI 
TaxTMI 
TaxTMI 
2021 (11) TMI 917
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....ons of the assessee were found. Based on the documents found in the survey, the A.O. has reopened the assessment by issuing a notice u/s. 148 of the Act and after following the due procedure, an assessment was completed u/s. 143(3) r/w. s. 147 of the Act for the Assessment Years 1999-96 to 1997-98 and s. 144 r/w s. 147 of the Act for the Assessment Years 1998-99 to 2002-03. Aggrieved by these assessment orders, the assessee filed an appeal on 21.09.2012 before the CIT(A) along with the delay condonation petition for 8½ years. 4. The Ld. CIT(A) dismissed the appeal filed by the assessee by rejecting the delay condonation petition filed by him vide order dated 19.12.2013. 5. Aggrieved by the order passed by the Ld. CIT(A), the assessee carried the matter before the Tribunal. The Hon'ble ITAT 'A' Bench, Chennai in ITA Nos. 343, 2904, 2905, 2906, 2907, 2908, 2909 & 2910/Mds/2014 dated 18.03.2015 has set aside the order passed by the Ld. CIT(A) dated 19.12.2013 and remitted the issue of delay condonation to the Ld. CIT(A) vide order dated 18.03.2015. 6. In compliance with the directions by the Hon'ble ITAT, the Ld. CIT(A) directed the A.O. to conduct an enquiry....
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....ticorin. Further vide letter dated, 17-5-2017 he stated that he was living at the houses of his friends and relatives at Tirupur and Alwarthirunagari during the period under treatment for the period from 26-01-2002 to 28-10-2010." 7. The Ld. CIT(A) has considered the remand report given by the A.O. and passed the detailed order and also rejected the condonation of delay, which reads as under: "The assessment orders for all the eight years from assessment year 1995-96 to 2002-03 were trusted. The details regarding filing of return, appearance of the appellant and the authorised representative, issue of notices u/s. 148/142(1)/143(2), the date of orders and the total income assessed etc., for sake of clarity are given in the following table: Asst. Year Notice u/s 143(2)/ 142(1) Original return of income Return of income in response to notice u/s 148 Date of hearing Attendance of appellant and income (in authorised representative Assessed income (in lakhs) Date of order 1995-96 12.03.2003 Filed Filed on 19.03.03 Yes 8.84 25.03.04 10.03.03 06.01.04 26.02.04 19....
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....tered Accountant appeared before the Assessing Officer (sic).03.2003, 06.01.2004 and 26.02.2004 for the assessment proceedings for three assessment years 1995-96, 1996-97 & 1997-98. He, however, chose not to respond to the notices u/s. 148 and 142(1) in respect of five assessment years i.e. assessment years 1998-99 to 2002-03, it is very much clear from this factual background that the appellant was fully aware of the nature of concealment which was detected in his presence on 11.07.2001. He was also fully aware of the notices issued u/s. 148/142(1) in 2003 and also due to the fact that he was attending assessment proceedings for three assessment years before the same Income Tax Officer who was also dealing with the assessment proceedings for other five assessment years i.e. 1998-99 to 2002-03. The appellant, however, chose not to cooperate and attend in respect of these five assessment years. As he was appearing before the same Assessing Officer, he was aware of the potential area of addition and the quantum of concealment of income which was likely to be determined for all these eight assessment years. In the assessment orders, for three assessment years i.e. 1995-96, 1996-97 & 1....
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....04.2017, the appellant has submitted that he had led an isolated life outside due to mental depression and financial crisis and during this period he was living at the house of his friends and relatives at Thiruppur and Alwarthirunagiri. It is also clear from the sworn statement of Dr. Muralidharan, BAMS, that he was attending ayurvedic treatment at the Government hospital at Tuticorin. The places like Thiruppur and Alwarthirunagiri are far away from Tuticorin. The appellant had been coming for such treatment from a far-off places to take ayurvedic treatment at Government hospital at Tuticorin, it is highly unlikely that he will not go to his own house and meet his family members. Therefore, from the recorded facts, the averments made by the appellant in his affidavit are contrary to facts and are blatantly false. The appellant did not have regard for the laws of the land, he did not cooperate in assessment proceedings for five assessment years and did not file Income Tax return. In response to notices u/s. 148 and 142(1) despite being fully aware of the outcome of the assessment proceedings atleast for three assessment years i.e. 1995-96, 1996-97 & 1997-98 for which he personally ....
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....dence in the truthfulness of his story, in my considered view, he was not prevented by sufficient reasonable cause in filing the appeals for eight assessment years within the statutory time allowed to him, as he has failed to explain the abnormal delay of about 8 Vi years and the reasons given by him appear to be unreliable and false. In view of this, the delay in filing of appeal cannot be condoned. The appeal is dismissed in-limine." 8. On being aggrieved, the assessee filed an appeal before the Tribunal. The counsel for the assessee has submitted that the assessee has not attended the family for 10 years and stayed in an isolated place and he is suffering with sugar, blood pressure and other ailments therefore, he is not aware of the order passed by the A.O. hence, the delay may be condoned. 9. On the other hand, the ld. Departmental Representative has pointed out that as per affidavit filed by the assessee for condonation of delay, the assessee stated that immediately after survey i.e., on 11.07.2001 he is away from the family leading an isolated life, which is not correct for the reason that the assessee himself appeared before the A.O. on 06.01.2004 and 26.02.2004 and there....