2024 (3) TMI 727

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....x Act, 1961 [the Act] for the AY 2017-18. 2. Briefly stated the facts of the case are that the assessee is an individual having business income and income from other sources filed his return of income on 30/03/2017 for the AY 2017-18 admitting an income of Rs. 34,845/-. Subsequently, the return of income was revised on 30/08/2017 admitting an income of Rs. 5,24,450/-. Thereafter, the case was selected for limited scrutiny under CASS to verify the cash deposits during the demonetization period. Subsequently, notice u/s. 143(2) was issued on 09/08/2018 and served on the assessee on 17/08/2018. Since there was no response from the assessee, another notice u/s. 142(1) of the Act was issued on 9/7/2019 and called for certain information viz.,....

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.... Ld. CIT(A)-NFAC came to a conclusion that the delay of 895 days cannot be attributed to any reasonable cause other than negligence and deliberate inaction on the part of the assessee. Further, the Ld. CIT(A)-NFAC observed that the reasons explained by the assessee do not constitute 'sufficient cause' and therefore did not condone the delay and dismissed the appeal. Aggrieved by the order of the Ld. CIT(A)-NFAC, the assessee is in appeal before the Tribunal by raising the following grounds of appeal: "1. Your appellant submits that the Commissioner of Income Tax (Appeals), ought to have condoned the delay in filing the appeal for the reasons stated therein, ought to have admitted the appeal and disposed off on merits. 2. Y....

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....e appeal was filed with a huge delay of 895 days and the assessee has not given any proper explanation. Therefore, the Ld. CIT(A)-NFAC's decision in dismissing the assessee's appeal cannot be faulted with and the Ld. DR pleaded to uphold the order of the Ld. CIT(A)-NFAC. 6. I have heard the Ld. DR and perused the material available on record as well as the orders of the Ld. Revenue Authorities. Before me, there is no representation on behalf of the assessee to represent the assessee's case and to explain the sufficient cause to condone the delay caused while filing the appeal before the Ld. CIT(A)-NFAC. It is a settled principle that the burden heavily lies on the assessee to explain the sufficient cause which prevented the assessee to f....