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2020 (6) TMI 297 - AT - Income TaxCondonation of delay - order of the ld. CIT(A) was not received by the assessee but the same was served upon some other person of the same name as of assessee of the village - HELD THAT:- Delay in filing the appeal has been explained by the assessee due to the misdelivery of the impugned order to some other person. The assessee has also filed an affidavit in support of the application for condonation of delay. We are satisfied with the explanation of the assessee for the delay of 60 days in filing the present appeal. Accordingly, in the facts and circumstances of the case and in the interest of justice, the delay of 60 days in filing the appeal is condoned. Ex parte order u/s 144 - undisclosed cash deposits - HELD THAT:- In the facts and circumstances of the case where the A.O. has made addition of the entire cash deposited in the bank account without examining the source being the sale proceeds as well as trading addition made for want of production of books of account and further the ld. CIT(A) has not decided the issue on merits, therefore, we are of the considered view that the matter is required to be reconsidered by conducting a proper verification and enquiry at the level of the A.O. of the evidences and books of account as produced by the assessee before this Tribunal. Accordingly, we set aside the matter to the record of the A.O. for adjudication of the same afresh after considering the documentary evidence produced by the assessee. Needless to say, the assessee be given appropriate opportunity of hearing before passing the order - Appeal of the assessee is allowed for statistical purposes only.
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