ITAT Holds Change of Mobile Number, Email ID and Relocation Constituted Sufficient Cause for Condoning Delay:

The assessee is Asha Kiran Rastogi and had not filed her income tax return for Assessment Year 2012-13. Based on information available with the Income Tax Department, the AO initiated reassessment proceedings under Section 147 of the Income Tax Act, 1961, and issued a notice under Section 148 dated March 29, 2019.

During the reassessment proceedings, the AO sought an explanation regarding cash deposits aggregating to Rs. 63,06,000/- in the assessee's bank accounts maintained with Punjab National Bank and Bank of Baroda. As the assessee failed to furnish the required explanation, the AO passed an assessment order dated December 5, 2019, under Sections 147 and 144 of the Act, making additions of Rs. 63,06,000/- and Rs. 2,13,842/-. Subsequently, penalty proceedings were initiated, culminating in a penalty order dated January 27, 2022, under Section 271(1)(c) of the Act. The CIT(A) dismissed the Appeal. 

Before the Tribunal, the assessee submitted that the delay of 1580 days was neither intentional nor deliberate. It was explained that she was a senior citizen without taxable income and had changed her mobile number and email ID on the income tax portal. The assessee contended that, due to these circumstances and her lack of knowledge regarding the departmental notices, she could not participate in the assessment and appellate proceedings. Accordingly, she requested that the delay be condoned and the matter be restored to the AO for fresh consideration.

The Tribunal accepted that her status as a senior citizen, absence of taxable income, change of registered mobile number and email ID, relocation from Ambala to Delhi NCR, and misplacement of property-related documents constituted sufficient cause for condonation of the delay.

Accordingly, the Tribunal condoned the delay of 1,580 days in filing the appeals. Consequently, the Tribunal set aside the orders of the CIT(A), along with the assessment order dated December 5, 2019 and the penalty order dated January 27, 2022. The matters were restored to the file of the AO for fresh adjudication in accordance with law, after providing the assessee a fair and reasonable opportunity of being heard.