The Income Tax Appellate Tribunal ( ITAT ) recently condoned the delay of 36 days by a Non-Resident Indian and held that it was human nature to forget things which are out of mind.
The aforesaid order is passed by the Bangalore Income Tax Appellate Tribunal against the order passed by the Commissioner of Income Tax Appeal CIT (A).
Assessee Srinivasan Sathiyamoorty was a Non-Resident residing in London. Assesse’s original return was filed by Tax Consultant Nagesh Shastry. When a search was conducted on the premises of the tax consultant related to making bogus/false claims of loss from house property it was seen that the assessee was one of his clients. Thereafter notice was issued by the assessing officer but no reply was filed by the assessee. Hence AO determined the total income and disallowing loss from house property and all deduction claims. Thereafter while knowing the fact assessee filed an appeal before the ITAT.
G. Baskar counsel for the assessee contended that delay was due to the fact that the assessee is a non-resident employed in London and residing there since 2019. The assessee entrusted the work to his representative in India and he failed to take proper steps on this matter in time which caused the delay in filing the appeals.
Ganesh R.Ghale represented on behalf of the revenue.
After considering the submissions made by the assessee the single bench of the ITAT Consisting of Chandra Poojari (Accountant Member) allowed the appeal filed by the assessee and observed that the mistake of the assessee is bonafide and it is human nature to forget things which is out of his mind and I do find that the inaction on the part of the assessee is unintentional being a non-resident.
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