TaxTMI 
TaxTMI 
2022 (10) TMI 710
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....bs and not usual with the legal proceeding under the Income Tax Act and the non-compliance of the notices was not a deliberate act of the Appellant. 2. That the CIT (A) has erred in facts, by not considering the explanation given by the Appellant that the cash deposited amounting to INR 4,31,000/- in his bank account and also INR 2,69,000/- by cheque received from relative and used to deposit in FDR amounting to INR 7,00,000/- to meet the study visa requirement for his son. Regarding source of deposits, the appellant explained it as the savings of all the family member, as including him, his wife and daughters were also working and earning and each had used their savings and also borrowed the remaining fund from relatives to suppor....
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....assessee is in appeal before the Tribunal. 5. The ld. AR referring to the pleadings made in Ground No. 3 & 4above prayed for a set aside of the order wherein the appeal was dismissed in limine. Prayer for a remand back of the issues for a proper consideration on facts was made. 5.1 Referring to the record it was submitted that there was a delay of 29 days on account of COVID related issues. 5.2 On merits, it was his submission that the impugned order may be set aside and the issues be restored to the AO. 5.3 Referring to the record, it was submitted that the assessee has explained that the deposits were from the past savings and earnings of the entire family. These had been pooled together but the explanation had not been consid....
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....ppeal filed suo-moto. The First Appellate Authority dismissed the explanation appended in the Memo of Appeal filed holding " that the law assists those who are vigilent and not those who sleep over the night as found in the maxim "Vigilantibus, non dormientibus jura subveniunt". The following explanation that the delay had occurred "due to little knowledge and having no exposure of any person dealing in his totally afraid of income tax demand due on me. My circle is also of illiterate people" was scoffed at and dismissed holding that it was questionable as he was represented by an Advocate and a C.A. at the assessment/First Appellate stage holding that, " the rule 'ignorance of the law is no excuse or 'ignorantia juris non-excusat,&....
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....age labourer is patently a very unfair exercise of power to reject the Condonation of delay of a few days ignoring the prayer made in the Memo of Appeal itself. Explanation is on record. Atleast give a fair hearing. Arbitrary and unfair actions by the Authorities can have serious consequences wherein the marginalized may consider themselves alienated from the system. Such an outcome should be actively avoided. I find that admittedly, no advantage has been derived by the assessee by filing the appeal late. Nor any vested right of the Revenue has been upset if the delay in a case like the present case is condoned. Explanation is available on record. Keeping in view the limitation of the assessee pleaded as per record, the summary dismissal of....
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....on record. Accordingly, the Revenue was put to notice to defend the order. 9. The ld. Sr.DR relied upon the order and submitted that the evidences of tuition/coaching and other incomes of the family members could not be satisfactorily demonstrated by the assessee and these may be verified. 10. No further arguments were made. 11. I find on a consideration of the facts on record and addressing the social milieu from which the assessee comes from, that to further burden the assessee or the tax administration in the peculiar facts would not only be an unfair order but also be detrimental and wasted exercise for all concerned. Keeping in view the realities and aspirations of the rising India and the efforts of the toiling masses where c....
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.... enclosed herewith). The sources are explained; 1 have two daughters one of which was Post Graduate at the time. The second daughter was also doing private job. My wife was also doing household job, As my source of earning is limited my daughter Shilpa was also doing coaching work from the home for last many years. So on the basis of old savings of all member and my saving we have deposited Rs. 4,31,000/- as cash in my saving account with State Bank of India as above mentioned. As income of all the members were below taxable limit so no return was filed. It has also been explained that; We have also taken as Rs. 2,69,000/- as loan from our relative by cheque. On same date we have made FDR Rs. Seven Lacs from my saving account. (Copy of Educ....