Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 503 - AT - Income TaxUnexplained cash deposits found to be made in the bank account - non-compliance on the part of the assessee before the authorities below - Assessee submitted that during the course of appellate proceedings before the learned CIT(A), one of the close relatives of the assessee was infected with Corona Virus who finally succumbed to the said disease, and in view of this distress condition, the assessee could not comply even with the notices issued by the learned CIT(A) - HELD THAT:- Keeping in view the submissions made by the learned representatives of both the sides and having regard to all the facts of the case, we are of the view that it would be fair and proper and in the interest of justice to give one more opportunity to the assessee to put-forth his case on merit subject, however, to imposition of cost on the assessee for the casual approach. We accordingly direct the assessee to pay an amount of ₹ 5,000/- to the Prime Minister’s Relief Fund as cost and subject to the said payment, we restore the matter to the file of the Assessing Officer for deciding the same afresh - Appeal of the assessee is treated as allowed for statistical purposes.
|