TaxTMI 
TaxTMI 
2023 (11) TMI 1183
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....he assessee belongs to rural area and also was suffering from ill health after the Covid Pandemic infection. The assessee was not aware about the impugned order passed by the Ld. CIT(A) as it was not served upon the assessee. Thereafter on 15.05.2023 the bank account of the assessee was attached by the department due to arrear demand arising from the assessment order and subsequent impugned order passed by the Ld. CIT(A). The AR has submitted that the assessee then approached his CA who has obtained copy of the impugned order from the Income Tax Department website and advised him to file appeal before the Tribunal. 3. Ld. AR has submitted the delay in filing the appeal is neither intentional nor willful but due to the reasons that the asse....
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....senior practitioner. Accordingly work of preparation of appeal started." 6. It transpires from the record that e-mail ID given in form no. 35 appears to be of authorized representative and not of the assessee and therefore, the possibility of non-communication of the impugned order to the assessee is not rules out. 7. Having considered the facts and circumstances of the case when the assessee belongs to the rural area and the impugned order was not received by the assessee in time I am satisfied that the assessee was having a reasonable cause for not filing the appeal within the period of limitation. Accordingly in the facts and circumstances of the case and in the interest of justice the delay in filing the appeal is condoned. The asses....
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....ant u/s 263 order, the AO has assessed the entire deposit in the bank account to tax. 8.1 Ld. AR has submitted that the AO has passed assessment order dated 28.11.2019 ex-parte u/s 144 r.w. section 263 which was challenged by the assessee before the Ld. CIT(A). But the Ld. CIT(A) has confirmed the addition made by the AO without considering undisputed facts as reflected from the bank account statement of the assessee that the deposit represents the sale of the Cattle Feed (Cotten Seed Cake) and corresponding payment was also made through banking account by issuing bank draft to the suppliers. Thus, Ld. AR has submitted that the addition made by the AO in the order passed u/s 144 r.w. section 263 is not justified and liable to be deleted. ....