AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2024 (6) TMI 1279
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....ch to condone the delay. The said delay in filing the appeal is in ITA No.670/SRT/2023 (Rajeshbhai Nanubhai Ahir). The contents of the petition for condonation of delay are reproduced below: "I, Rajeshbliai Nanubhai Ahir -aged 47 years residing at AT Post Ahirwas Karvad, Ahir Faliya Road, Pardi, Valsad - 396191, Business - Agriculturist, Education - 10th, do hereby solemnly affirm and state as under: 1. That Assessment order u/s 144 r.w.s. 147 was passed on 29/09/2017. The sole addition made is towards cash deposits in bank accounts. In assessment order addition is made in hands of assessee-son on protective basis and in hands of assessee's father Shri Nanubhai P. Ahir on substantive basis. 2. Against the assessment order, we've preferred an appeal before CIT(A). The CIT(A) passed ex-parte order on 12.09.2022 3. The appeal should have been filed before 11.11.2022. Since appeal is presented on. 05.10.2023, it was late by 327 days. We, therefore seek your honour's indulgence in terms of S. 253(5) of income tax act. We explain reasons that caused delay in presenting appeal as under; 4. My wife Smt Padmaben Rajeshbhai Ahir, Age a....
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.... hence delay should not be condoned. 5. We have heard both the parties on this preliminary issue. The assessee explained the reasons of delay, stating that his wife was felling severe illness; and for that assessee furnished before us medical documents and Doctor's certificate, which clearly demonstrates that assessee's wife was felling severe illness and assessee was alone to attend his wife's care and due to continuous tension environment in the family, the assessee could not pay attention on taxation matters, hence, delay has occurred. We note that reasons given in the above stated affidavit for condonation of delay were convincing and these reasons would constitute reasonable and sufficient cause for the delay in filing this appeal. We, therefore, condone the delay and admit the appeal for hearing. 7. We note that these are two appeals, vide ITA No.669/SRT/2023 for AY.2010-11 (Nanubhai Ukadbhai Ahir), in this case, the Assessing Officer has made substantive addition. However, the Assessing Officer also made protective addition in ITA No.670/SRT/2023 for assessment year (AY).2010-11 (Rajeshbhai Nanubhai Ahir). In ITA No.669/SRT/2023 (substantive addition), the grounds of a....
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....ot filed his return of income, therefore assessee's case for A.Y.2010-11 was reopened after recording reason and getting prior approval from the Appropriate Authority. Notice u/s.148 of the Act was issued by Assessing Officer on 23.03.2017, which was duly served upon the assessee. The assessee did not respond to the above said notice u/s 148 of the Act. Due to change of incumbent, notice u/s.142(1) r.w.s 129 of the Act was issued on 23.06.2017 along with questionnaire and duly served upon the assessee. In response to the aforesaid notices, the assessee, attended from time to time and submitted the details. On verification of bank statement of bank account No. 1000/3349 maintained with Sardar Bhiladwala Pardi Peoples Co-op. Bank Ltd., Chanod Branch, it was noticed by the Assessing Officer that during the F.Y.2009-10 relevant to A.Y.2010- 11, the assessee has deposited cash aggregating to Rs. 16,50,000/- on various dates in the said bank account. During the course of assessment proceedings, the assessee was asked to explain the source of the said cash deposited with supporting evidence. The assessee merely explained that cash so deposited was held by assessee from previous years. As ....
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....him for any source of income, and the assessee offer no explanation about the nature and source of acquisition of the money, bullion, jewellery of other valuable articles, or the explanation offered by him is not, in the opinion of the Assessing Officer, satisfactory, the money and the value of the bullion, jewellery or other valuable article may be deemed to be the income of the assessee for such financial year". Therefore, AO held that in the instant case, an amount of Rs. 16,50,000/- was deposited in above mentioned bank accounts held by the assessee and the assessee failed to explain the sources of said cash amount with supporting evidence. As such, the alleged amount of Rs. 16,50,000/- was treated as income of the assessee within the meaning of provisions of section 69A of the Act and therefore Assessing Officer made the addition of Rs. 16,50,000/- in the hands of the assessee. 11. During the course of assessment proceedings, on verification of bank statement of bank account No. 1000/3349 maintained with Sardar Bhiladwala Pardi Peoples Co-Op. Bank Ltd., Chanod Branch, it was noticed by assessing officer that during the year under consideration, the assessee has earned in....
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....537 received from Shree Valsad Sahakari Khand Udyog Mandali Ltd on 05.10.2009. It is peculiar that most of debit entries in cash book are cash receipts of Rs. 19,000 and above but suspiciously below Rs. 20,000. It is also peculiar that a farmer is showing monthly expenses for printing and stationary and staff welfare expenses. However, by taking a liberal view, even if the cash book is admitted to be genuine, it is clear that the appellant is having day to day expenses commensurate to his income. 5.2 Keeping this in view, it is odd that the entire cash withdrawals of Rs. 2,37,000 from bank account during 2009-10 was re-deposited as cash into the same account. Which means absolutely nothing was spent on day to day expenses which the appellant himself shows in the cash book. Another contention of the appellant is that, he had opening cash balance in hand of Rs. 10,85,063 which is due to cash withdrawn in preceding financial year, i.e. F.Y.2008-2009. As per his own submission mentioned above he received only Rs. 5,46,164 from sale of sugarcane during FY 2008-09. Then how could he withdrew cash of Rs. 10,85,063? He could not submit bank account statement to prove this withdraw....
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....9/SRT/2023 and protective addition was made in the hands of son, namely, Rajeshbhai Nanubhai Ahir, vide ITA No.670/SRT/2023. The Ld. Counsel argued that the cash was deposited by the assessee out of agricultural income and the assessee furnished the necessary evidences for agricultural activities, therefore considering the size of the landholding, the addition made by the Assessing Officer may be deleted. The ld Counsel further stated that if substantive addition gets deleted then protective addition should also be deleted in the hands of son namely, Rajeshbhai Nanubhai Ahir. 16. On the other hand, Learned Senior Departmental Representative (ld. Sr. DR) for the Revenue has argued that during the appellate proceedings the assessee submitted addition evidences which were sent to Assessing Officer for remand report, however, ld CIT(A) did not remind the Assessing Officer to send the remand report, and pass the order without providing sufficient opportunity to the Assessing Officer, which is against the principle of natural justice. At least one reminder should be sent to the Assessing Officer to submit the remand report, however, ld CIT(A) failed to do so. 17. Learned Senior Dep....