TMI Blog2023 (2) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... passed only on the basis of material available on record in absence of any corporation forthcoming on the part of the assessee. Accordingly, in interest of justice, we are restoring the matter to the file of AO for necessary verification, subject to assessee paying nominal cost of 5000/- to be paid in the Prime Minister Relief Fund in view of the facts narrated above. A ppeal of the assessee is allowed for statistical purposes. - ITA No. 304/Rjt/2019 - - - Dated:- 12-12-2022 - Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessee by: Shri Dushyant Maharshi, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(Appeals) observed that there has been a delay in filing of appeal by the assessee beyond the prescribed time limit and in the form 35 filed by the assessee, the assessee has not given any reason for delay in filing of appeal. Further, Ld. CIT(Appeals) observed that the assessee filed an Affidavit in which he stated that the delay in filing of appeal was caused since the part time accountant of the assessee was preoccupied with a medical emergency of one of his close relatives and hence he was not able to provide the details/documents called for in the prescribed time limit. However, Ld. CIT(Appeals) held that the since the Affidavit filed by the assessee is general in nature and is not supported by any documentary evidences, he dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is mentioned in this affidavit that in the month of January 2019 his bank account was seized for out standing tax demand pertaining to 2016-17. In this affidavit it is mentioned that on further inquiry of his part time accountant he came to know that this part time accountant was preoccupied with medical emergency of one of his close relatives and hence he was not able to provide the details/ documents called for in the prescribed time limit. In this affidavit it is further mentioned that thereafter he approached a new tax consultant and according to the advice given, he has filed appeal and delay in filing appeal was for this sufficient reason and hence delay in filing of appeal is requested to be condoned. But this affidavit of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entity in such affidavit. The accountant has mentioned only his name and his address and name of his father etc, are not mentioned in the affidavit. No any evidence is furnished to show that this person i.e. Rajnikant Ramniklal was actually accountant by profession and he had worked as accountant for the appellant. Considering all these facts, the reasons as advanced by the appellant in the form of copy of affidavits are not found to be satisfactory and therefore the delay in the case of appellant for filing of appeal is hereby at condoned. Thus the appeal of the appellant is dismissed on this ground. 4. Before us, the counsel for the assessee submitted that the assessee has a good case on merits and all the additions have been made b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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