The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench while condoning the delay petition filed by the assessee held that the professional lapse of tax consultant cannot be attributed to the assessee.
In the instant case, unexplained cash deposit was found on the bank account of assessee Ishwarsingh Ramchandra Jangid. As he didn’t respond to notice, an addition was made on assessee on account of non-disclosed source of cash deposits. Aggrieved assessee filed appeal before CIT(A) and the appeal was dismissed ex-parte on the basis of delay and nonappearance of assessee. The aggrieved assessee filed an appeal before the Income Tax Appellate Tribunal(ITAT).
Darshan Gandhi, on behalf of assessee submitted that the delay happened due to unavoidable circumstances and because of the negligence of the tax consultant of assessee.
Atul Pandey, on behalf of department contented that assessee neither appeared nor filed the delay petition before the Assessing Officer (AO) and CIT(A) and assessee had not taken any precaution of verifying the tax matter with his tax consultant and submitted not to condone the delay.
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench of Judicial Member Suchitra Kamble condoned the delay observing that assessee’s consultant neither took proper measures for filing the appeal nor appeared before the CIT(A), and held that professional lapse could not be attributed to the assessee. The Tribunal also held that the opportunity of being heard which is an integral part of natural justice should be granted to the assessee.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
