2022 (10) TMI 32

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....r Section 143(3) and 250 of the Act. Since, both the appeals have similar and identical issues hence, they are clubbed, heard and consolidated order is passed. We shall take up the appeal ITA No.1343/M/2022 and the facts narrated therein. The assessee has raised the following grounds of appeal. 1. The learned Commissioner of Income Tax (Appeals) has erred in rejecting the prayer for condonation of delay in the presentation of appeal within the time prescribed in Section 249(2) of the Income Tax Act by holding that the appellant has failed to show sufficient cause for failure to present of appeal within the prescribed time. 2. It is prayed that the learned Commissioner of Income Tax (Appeals) be directed to admit the appeal under Sectio....

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....Form.no.16 in support of salary income and the assessee also offered rental income of Rs.4,88,000/-. Since, the no explanations were submitted and the assessee has failed to prove the source and receipt of income, the A.O. treated the entire income as unexplained money under Section 69A of the Act and assesseed the total income of Rs.16,89,320/-and passed the order under Section 143(3) of the Act dated 04.12.2017. 3. Aggrieved by the order, the assessee has filed an appeal with the CIT(A) whereas, the CIT(A) found that there is a delay of 1 year 6 months 11 days in filing the appeal. Whereas the A.O. has passed an rectification order U/sec154 of the Act invoking the tax rate U/sec115BBE of the Act on 18-06-2019 and the assessee has filed t....

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....15BBE of the Act. Therefore, delay in filing the appeal before the CIT(A) is not an wanton Act but due to the alternative remedy pursued. We found that the assessing officer has issued notice U/sec154 of the Act dated 11.10.2018 and the assessee has filed reply on 22.10.2018 and finally the A.O. has passed rectification order U/sec154 of the Act dated 18-06-2019 and whereas, the assessee has filed an appeal with the CIT(A) on 27.07.2019. Further as per Form no 35, the assessee has mentioned date of the service of order on 10-12-2017 in respect of order U/sec143(3) of the Act passed on 4-12-2017. The assessee was perusing the su-motto rectification proceedings u/sec154 of the Act with the Asseessing officer. We find the A.O. has issued notic....