TMI Blog2023 (11) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A) has sustained the addition at the rate of 5% of bogus purchases. Tribunal does not have power to enhance the addition. Hence we note that assessee got sufficient relief at the first appellate stage and therefore does not deserve further relief, hence we dismiss the appeal of the assessee. Condonation of delay - delay of 547 days - out of total delay 223 days delay is attributable to Covid-19 Pandemic - HELD THAT:- For balance delay of 324 days, (547 - 223) has occurred mainly because the assessee was feeling severe problem of kidney and doctors have given medical treatment of kidney failure and the kidney was made transplant, and after that the assessee was living in a separate room with supervision of Doctor for more than twelv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961 against the order of the Commissioner (Appeals) relating to A.Y.2012-13 made on the 17.05.2019 vide ITA No.8/SRT/2021, which was communicated to us on 06.06.2019. Though this appeal should have been filed in the office of the Tribunal on or before the counting the period of sixty days from the date of communication of the order, but it could not be so filed because our Accountant, Shri Praful S. Gulhane was taking care of our all Income Tax matters and he was regular follow up with CA for status of our cases, We used to give them any notices and orders issued by the department. But suddenly, due to kidney problems, He was on leave and under medical treatment of kidney failure, then his kidney transplant operation made on 20.11.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preliminary issue and noted that balance delay of three hundred twenty four (324) days, (547 -223) has occurred mainly because the assessee was feeling severe problem of kidney and doctors have given medical treatment of kidney failure and the kidney was made transplant, and after that the assessee was living in a separate room with supervision of Doctor for more than twelve months, therefore assessee could not take decision to file the appeal before Tribunal. The ld Counsel has produced before us the proof and evidences of kidney transplant hence we note that it is a sufficient reasons to condone the delay. We note that the reasons given in the affidavit for condonation of delay were convincing and these reasons would constitute reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;ble ITAT Bench, Surat in the case of Deputy Commissioner of Income Tax Circle 2(2) vs J. B. Brothers, Surat vide ITA No, 3661/Ahd/2015 Co. No. 22/Ahd/2016 AY 2007-08 date of order 06.04.2018 and M/s Delux Diamonds, Surat Vs. Income Tax Officer, Ward 1(3)(1), Surat vide ITA No, 1396/Ahd/2017 AY 2007-08 date of order 11.4.2018: restricted the addition to 5% of bogus purchases. Therefore, in the light of above facts and circumstances and considering the gross profit rate of 5% as the average rate of the industry and following the judicial pronouncement by the Co-ordinate Bench of Tribunals and the decision of Hon'ble Jurisdictional Gujarat High Court in the case of Mayank Diamond Pvt. Ltd. v ITO (Tax Appeal No. 200 of 2003) dated 17.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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