2022 (7) TMI 1299

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....1961 ["the Act"] for the AY 2018-19. 2. In this appeal, there is a delay of 31 days in filing the appeal before the Tribunal. In this regard, the Ld. AR brought our attention to the affidavit filed by the assessee and submitted that during the relevant period the assessee was fully engaged in shifting of his office from Vijayawada to Hyderabad because of lack of business avenues at Vijayawada and this consumed time and moreover because of change of assessee's address, the CIT(A)'s order could not be received in time. Under these circumstances, the assessee filed the appeal beyond the prescribed time limit. Therefore, the Ld. AR prayed for condonation of the delay. After hearing the Ld. AR and on perusal of the Affidavit filed by the assess....

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....d the income of the assessee at Rs. 16,89,500 as unexplained money U/s. 69 of the Act. Aggrieved by the order of the Ld. AO, the assessee went on appeal before the Ld. CIT(A). The Ld. CIT(A) observed that in respite of several opportunities provided to the assessee the assessee has not appeared for or furnished the details called for dismissed the appeal of the assesse in limine. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before us. 4. The assessee raised the following grounds of appeal: "1. The Ld. CIT(A) erred in facts and law while passing the order. 2. The Ld. CIT(A) ought to have considered the appeal based on merits of the case instead of dismissing the appeal. 3. On the facts and circumstances of the c....