TaxTMI 
TaxTMI 
TaxTMI 
2024 (3) TMI 1470
X X X X Extracts X X X X
X X X X Extracts X X X X
.... following grounds of appeal: "1. The ld. CIT (A) has erred in law and on facts of the case in dismissing the appeal ex parte without assigning any reasons on the merits of the case. 2. The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise." 2. Rival submissions of both the parties have been heard and record perused. The learned Authorised Representative (ld. AR) of the assessee submits that there is delay of 120 days in filing appeal before the Tribunal. The assessee already filed application for condonation of delay alongwith his affidavit. The ld. AR of the assessee submits that the assessee is an agriculturist and started franchise of Raja Dairy Products. For his small retai....
X X X X Extracts X X X X
X X X X Extracts X X X X
....either to make proper compliance before the lower authorities or in filing appeal before the Tribunal. The assessee is layman being the agriculturist and was totally dependent upon the accountant Jyotindra Dayarambhai Patel. The assessee realized that Jyotindra Dayarambhai Patel has no knowledge of income tax proceedings. The ld. AR of the assessee submits that the assessee is purely an agriculturist and having a franchise of Raja Dairy Products. The assessee has good case on merit and would suffer irreparable injury if the delay in filing appeal is not condoned. The ld. AR of the assessee submits that he undertakes on behalf of assessee and make a prayer for seeking a mercy for assessee for allowing condonation of delay. The ld. AR of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t by taking a lenient view, the Hon'ble Bench may restore the matter back to the file of Assessing officer with liberty to assessee to file his submission and all the evidences in his power and possession with regard to cost of acquisition of property and improvement cost thereon or making prayer for reference to DVO. 4. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue supported the orders of lower authorities. The ld. SR. DR for the revenue submits that the assessee has taken a lame excuse in his application as well as in affidavit that he engaged accountant for pursuing his case before the Assessing Officer or ld. CIT(A). The name of such account is filled up later on in the affidavit. Al....
X X X X Extracts X X X X
X X X X Extracts X X X X
....te. 7. We have considered the submissions of both the parties and perused the record carefully. First we are taking the plea of condonation of delay urged by the ld. AR of the assessee. We find that the ld. AR of the assessee basically raised two folds plea i.e. (i) that the assessee is a layman being a farmer and that he was not aware about technicalities of income tax law and (ii) he engaged novice accountant who has not taken the proceeding perfectly in making compliance before the lower authorities. Perusal of orders of lower authorities shows that both the authorities passed the order in ex parte proceedings for want of compliance. We find that the assessee has suffered addition in the assessment order for want of proper compliance. F....
X X X X Extracts X X X X
X X X X Extracts X X X X
....applying liberal principles and then said delay can be condoned. It was further held that an overall view in the larger interest of justice has to be taken. None should be deprived of an adjudication on merits unless the Court of law or the Tribunal/Appellate Authority finds that the litigant has deliberately and intentionally delayed in filing of the appeal. Considering the aforesaid ratio of decisions quoted above, we find that the assessee in the present appeal also took the plea that he was acting on the legal advice of consultant. Thus, we find that there was a reasonable cause for condonation of delay in filing appeal before Tribunal. 10. So far reliance placed by the ld. Sr. DR for the revenue on decision of Hon'ble Supreme Court in....