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2020 (12) TMI 335 - AT - Income TaxCondonation of delay - delay of 158 days in filing this appeal before the Tribunal - HELD THAT:- Admittedly, the assessee is suffering from physical disability certified by the Directorate for Empowerment of Differently Abled & Senior Citizens, Bangalore. The assessee in the affidavit has stated that he has handed over the papers to earlier counsel who appeared before the CIT(Appeals), who failed to take proper action to file necessary appeal before the Tribunal. Later, he approached the present counsel, Mr. V. Srinivasan, who has filed the appeal within 48 hours before this Tribunal. In my opinion, there exists sufficient reason in filing the appeal belatedly before this Tribunal. Relying on the Hon’ble Supreme Court judgment in the case of Collector, Land Acquisition v. MST. Katiji & Ors.,[1987 (2) TMI 61 - SUPREME COURT] we are inclined to condone the delay and admit the appeal for adjudication. Addition u/s 68 or 69A - Deposits into bank accounts - HELD THAT:- When the amounts could not have been added under section 68, the Tribunal was not competent to make the addition under section 69A. That being so, when the Tribunal has no power to sustain addition u/s. 69A of the Act, after deleting it u/s. 68, the same is equally applicable to CIT(Appeals) also. He cannot sustain addition u/s. 69A after deleting it u/s. 68 of the Act. The orders relied on by the ld. DR in the case of Anup Sharma [2014 (9) TMI 1185 - ITAT CHANDIGARH] and P.V. Ajay Narayan [1996 (7) TMI 172 - ITAT BANGALORE] have no occasion to consider judgment of Hon’ble Allahabad High Court in the case of Smt. Sarika Jain v. CIT [ 2017 (7) TMI 870 - ALLAHABAD HIGH COURT] - the Hon’ble Allahabad High Court judgment (supra) will prevail over the orders of the Tribunal cited by the ld. DR. Therefore, I have not considered the orders of Tribunal relied on by the ld. DR. In light of the above, the addition sustained by the CIT(Appeals) u/s. 69A of the Act is deleted. Appeal by the assessee is allowed.
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