2023 (2) TMI 557

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....ent and without prejudices to each other. 1. Ld. CIT(A) has erred in rejecting appeal by not considering the reason for condonation of delay submitted by appellant while filing appeal. 2. Ld. AO erred in law as well on facts in making addition of Rs. 37,000/- for the difference between income as per books and income as reflected in 26AS. 3. Ld. AO erred in law as well on facts in making disallowance of Rs. 9,96,586/- being 20% of the expenses claimed by the appellant. Appellant craves leave to add, amend or withdraw any ground of appeal." 3. The brief facts of the case are that the assessee is an individual carrying on the business of trading in electronic items and recharges of dish TV to the sub- dealers. During the course o....

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....appeal is found to be enclosed or attached with the form no. 35. In my opinion the column no. 15 in form no. 35 is specifically provided for mentioning the reasons for condonation for delay in filing of appeal and therefore the appellant was required to mention or explain the reason in such column no. 15 of form no. 35 for delay in filing of appeal and which he has not done. As stated above no attachment is found with form no. 35 in the worklist of ITBA. However copy of affidavit dated 01/02/2019 of the appellant has been found to be attached with form no. 35 and copy of another affidavit dated 01/02/2019 of one Shri Rajkumar. Ramniklal Ghedia is also found to be attached with this form no. 35 and these persons i.e. Shri Rajkumar Ramniklal ....

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....ed by the appellant to show that he had engaged any part time accountant for his income tax purpose. Thirdly the assessment order u/s. 144 was served by the AO at the address of the appellant and therefore it can safely be presumed that he was aware of this order u/s. 144 of the Act which was sent by the department at his address. The appellant has not furnished any evidence to show that there was medical emergency of one of the close relatives of the accountant. The fact is mat the assessment proceeding in the case of appellant was started by the AO by way of issue of notice u/s. 143(3)(2) of the Act on 03/07/2017 and the assessment was completed in his case ex-parte on 15/12/2018 i.e. almost after 16 months and therefore it cannot be said....