2023 (12) TMI 1034

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....come Tax Act, 1961 (in short 'Act') dated 05.06.2017 for the Assessment Year (A.Y.) 2015-16 with the delay of 346 days. The assessee filed a petition for condonation of delay and submitted that the order of the Ld.CIT(A) was passed on 27.06.2022 and the appeal before the Tribunal ought to have been filed on or before 26.08.2022, however, the appeal was filed on 07.08.2023 with the delay of 346 days. The assessee submitted that the reasons for the delay are that the assessee was not aware of the order of the Ld.CIT(A) which was uploaded on IT Portal on 27.06.2022 and she was advised by her ITP to approach a senior counsel only in November 2022 to file appeal before the Tribunal. When the ITP was confronted why he has informed the assessee af....

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....Brief facts of the case are that the assessee is an individual, engaged in the business of retail trade in liquor, under the name and style of M/s Sri Lakshmi Wines. The assessee filed her return of income for the A.Y.2014-15 on 29.09.2015, declaring total income at Rs. 6,56,800/-. The case was selected for scrutiny and assessment order u/s 143(3) was passed by the AO on 05.06.2017, assessing the total income at Rs. 17,86,590/-, wherein addition of Rs. 11,29,791/- was made by the Assessing Officer(AO), estimating the profit @5% on purchases put to sale. 4. Aggrieved by the order of the Ld.AO, the assessee preferred an appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal ex-parte for non-prosecution. 5. Aggrieved by the orde....