TaxTMI 
TaxTMI 
2024 (7) TMI 218
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.... and facts of the case. 2. That the Ld. CIT (Appeal), New Delhi has not afforded the proper and sufficient opportunity to the appellant to plead and represent his case and to file the relevant papers and documents in connection with the assessment proceedings. The appellant filed the ITR pertaining to the AY 2011-2012 in response to notice u/s 148 of the IT Act, 1961. 3. That the appellant could not filed the return in time due to the reason that the whole record was lying with the accountant of the firm, who has shifted his office from Delhi to Manesar, Haryana and due to his mistake the return could not be filed in time and later on the return has been filed in response to notice u/s 148 of the I.T. Act, 1961. The appell....
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....assessment order reflects the sale proceeds of the appellant and not the income of the appellant. 7. That the appellant reserves the right to add, amend and delete any of the grounds of appeal either at the time of hearing or before hearing of this appeal." 2. Neither any one has attended the proceedings nor any application seeking adjournment has been filed on behalf of the assessee. Under these facts, the appeal was taken up for hearing in the absence of the assessee and is being decided on the basis of material available on records. 3. The present appeal is barred by time. There is a delay of 1170 day in filing the appeal. The assessee has filed application seeking condonation of delay. The reason for filing the present ap....
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....ellant has shifted the business premises as well as residence from Delhi to Haryana. The second reasonable cause for not filing an appeal before Hon'ble ITAT is the Covid- 19. The third reason for delay in filing the appeal before the Hon'ble Court is the Kisaan Andholan, they have blocked all the roads and the Highway was completely closed down by the Kisaan Andholan. These are the reasonable cause for late filing of the appeal before the Hon'ble ITAT. 4. That the Ld. CIT(Appeal) has not considered the Income Tax Return filed by the appellant and the same is available on the record of the Deptt. moreover, the Ld. CIT has dismissed the appeal of the appellant without considering the records available with the Deptt. spe....
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....led the present appeal. At this stage, we are concerned with the cause for filing the appeal belatedly. There is inordinate delay in filing the present appeal. The impugned order was passed on 27.11.2019. The present appeal should have been filed within sixty days of the date on which order sought to be appealed against is communicated to the assessee. However, there is inordinate delay for filing the present appeal. The law is well-settled that if the litigant is prevented by sufficient cause for not approaching the Court within the time as prescribed under law, the Tribunal/Court would be justified in condoning the delay. Looking to the explanation offered by the assessee, we are of the considered view that there was reasonable cause that....
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....ties below. From the records, it is transpired that there was no effective representation by the assessee before the authorities below. The assessment order has been passed ex-parte to the assessee. The AO made impugned additions by observing as under:- 2. "Bearing no compliance has been shown towards the statutory notices issued and the non-cooperation shown by the assessee towards the assessment proceedings, I shall be compelled to dispose of the assessment proceedings on the basis of material available on the record and also on the basis of my best judgment. "It is well-settled that in a best judgment assessment there is always a certain degree of guess work. No doubt the authorities concerned should try to make an hone....