TMI Blog2021 (1) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of the FIR. It is also noticed that the Ld. CIT(A) dismissed the appeal of the assessee in limine for the reasons that the assessee could not furnish any documentary evidence in support of his claim. In the present case, the delay in filing the appeal before the Ld. CIT(A) occurred due to the involvement of the assessee in police enquiry relating to theft in his shop and his illness. Referring to explanation of the assessee and the principle of natural justice deem it appropriate to set aside this case back to the file of the Ld. CIT(A) to be adjudicated afresh - Appeal of the Assessee is allowed for statistical purposes. - ITA No. 1557/Chd/2019 - - - Dated:- 4-1-2021 - N. K. Saini, Vice President For the Appellant : Tejmohan S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of not filing the appeal in time, it is prayed that the delay be condoned. 8. That the affidavit of the assessee is enclosed herewith. It is, therefore, respectfully prayed that the delay be condoned there being a reasonable cause and in the in interest of substantial justice, the appeal be heard on merits. Sd/- (Om Parkash Budhiraja) The Assessee also filed an affidavit dt. 12/11/2020 in support of the aforesaid contention which is placed on record. 3. During the course of hearing the Ld. Counsel for the Assessee reiterated the contents of the aforesaid application and submitted that since the order of the Ld. CIT(A) was not received by the assessee due to change in address and when one of the tenant residin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00/- made by applying the peak theory of cash deposits in the bank account which is arbitrary and unjustified. 3. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. 4. That the order of the Ld. CIT(A) is erroneous, arbitrary, opposed to the facts of the case and thus untenable. From the aforesaid grounds it would be clear that the grievance of the assessee relates to the dismissal of the appeal in limine by the Ld. CIT(A). 7. The facts of the case in brief are that the A.O. on the basis of information that the assessee had deposited cash amounting to ₹ 42,26,000/- in his saving bank account maintained with Vijay Bank, SCO No. 37, Pocket No. 1, Mani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the assessee is in appeal. 10. Ld. Counsel for the assessee submitted that the Ld. CIT(A) never asked the assessee to furnish any documentary evidence but dismissed the appeal by observing that the assessee had not substantiated his assertion with any documentary evidence. The Ld. Counsel for the assessee also furnished an application for admission of the additional evidence which is the report in news paper and a copy of the FIR filed with the Police Station, Mani Majra on 31/12/2017 it was stated that since there was a theft in the shop of the assessee and the assessee was busy in police enquiry which led to the delay in filing the appeal. However the Ld. CIT(A) did not appreciate the said fact in right perspective and dismissed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the news paper wherein the news relating to the theft in the shop of the assessee is published and the copy of the FIR. It is also noticed that the Ld. CIT(A) dismissed the appeal of the assessee in limine for the reasons that the assessee could not furnish any documentary evidence in support of his claim. In the present case, the delay in filing the appeal before the Ld. CIT(A) occurred due to the involvement of the assessee in police enquiry relating to theft in his shop and his illness. I therefore by keeping in view the aforesaid explanation of the assessee and the principle of natural justice deem it appropriate to set aside this case back to the file of the Ld. CIT(A) to be adjudicated afresh in accordance with law after provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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