Shri. Thimmiah Narayanappa Muralidhar vs. ITO

Parties Involved

Facts Summary

For the Assessment Year 2017-18, the return of income was filed declaring income of Rs.3,44,000/-. The assessment was selected for scrutiny and Assessment Order under section 143(3) of the Act was completed vide Order dated 10.12.2019. In the said Assessment Order, the AO made an addition of Rs.10,52,000/- under section 69A of the Act. The AO also applied the special rate of tax under section 115BBE of the Act, and raised a demand of Rs.11,27,257/- (including interest under section 234A and 234B of the Act). Aggrieved by the Assessment Order passed under section 143(3) of the Act, assessee preferred appeal before the First Appellate Authority (FAA). Before the FAA, there was delay in filing this appeal. Assessee had filed an application for condonation of delay which reads as follows:“The order was served on the appellant on 10.12.2019. The Income Tax Laws (ITL) require the appeal documents to be filed before your Honour's within 30 days from date of service of notice. The appeal should have been filed on or before 09.01.2020. There is a delay in filing the appeal on the following grounds: a. The undersigned had entrusted the task of filing his income tax returns to an external consultant. Further, it was later observed that such consultant had provided his e-mail address and his contact details in the Income tax portal instead of the assessee's details. The appellant was unaware of the order being served upon him as the external consultant had not communicated this to the as…

Legal Issues

• 1. Whether CIT(A) is justified in dismissing the appeal of the assessee in limine without condoning the delay in filing the appeal before him.
• 2. The issue raised is the addition made under section 69A of the Act, amounting to Rs.10,59,000/-

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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