FORM NO.

35 [See rule 45]

Appeal to the Joint Commissioner (Appeals) or the Commissioner of
Income-tax (Appeals)
Acknowledgement Number -894855670060325

Personal Information :

Name of Entity DINESH CHANDRA

PAN BEPPC2532F

TAN -

Address 6, BHAUNALEKH
CHACHROTI,
SYALDEY,
ALMORAChachroti,
Syalde S.O,
ALMORA,
Uttarakhand, INDIA,
263661

Mobile No. 9411132404

STD code

Landline No.

Email Address dineshchandrarikha

[email protected]

Whether notices/communication may be sent on email? Yes

Order against which Appeal is filed :

1. Assessment year in connection with which the appeal is preferred/

Enter financial year in case appeal is filed against an order where
assessment year is not relevant

Year Type Assessment Year

Assessment Year/Financial Year 2019

From (A.Y) -

To (A.Y) -

Date of search -

2. Details of the order appealed against

a Section and sub-section of the Income-tax Act,1961 271AAC(1)

 .

b Date of Order 19-Jun-2024

.

c Date of service of Order/Notice of Demand 19-Jun-2024

.

3. Income-tax Authority passing the order appealed against Assessment Unit Income Tax
Department

Pending Appeal :

4. Whether an appeal in relation to any other assessment year/financial No

year is pending in the case of the appellant with any Joint
Commissioner (Appeals) or Commissioner (Appeals)

Sl. No. Income-tax Joint Appeal Date of filing Assessment Section and Date of
Authority Commissione Number of appeal year/ Sub-section Such Order
passing the r (Appeals) financial of the
order or year in Income-tax
appealed Commissione connection Act, 1961,
against r (Appeals), with which under which
with whom the appeal the order
the appeal is has been appealed
pending preferred against has
been passed

No
Records
Added

Appeal Details :

5. Section and sub-section of the Income-tax Act,1961 under which the 246A
appeal is preferred

6. If appeal relates to any assessment No

( Amount of Income Assessed (in Rs.) -

a
)

( Total Addition to Income (in Rs.) -

b
)

( In case of Loss, total disallowance of Loss in assessment (in Rs.) -

c
)

( Amount of Addition/Disallowance of Loss disputed in Appeal (in -

d Rs.)
)
 ( Amount of Disputed Demand (in Rs.) - Enter Nil in case of Loss -
e
)

7. If appeal relates to penalty: Yes

( Amount of penalty as per Order (in Rs.) ₹ 2,15,761

a
)

( Amount of penalty disputed in Appeal (in Rs.) ₹ 2,15,761

b
)

Details of Taxes paid :

8. Where a return has been filed by the appellant for the assessment No
year in connection with which the appeal is filed, whether tax due on
income returned has been paid in full

8.1 If reply to 8 is Yes, then enter details of return and taxes paid
.

( Acknowledgement number
a
)

( Date of filing -
b
)

( Total tax paid -

c
)

9. Where no return has been filed by the appellant for the assessment Not Applicable
year, whether an amount equal to the amount of advance tax as per
section 249(4)(b) of the Income-tax Act, 1961 has been paid

9.1 If reply to 9 is Yes, then enter details

.

Sl. No. BSR Code Date of payment Challan Serial Amount

Number

No Records
Added

Total -

10. If the appeal relates to any tax deductible under section 195 of the Not Applicable
Income-tax Act, 1961 and borne by the deductor, details of tax
deposited under section 195(1)
Sl. No. BSR Code Date of payment Challan Serial Amount
Number

No Records
Added

Total -

Statement of facts, Grounds of Appeal and additional evidence :

11. Statement of Facts

Facts of the case in brief (not exceeding 1000 words) AS PER GROUNDS OF APPEAL

List of documentary evidence relied upon

Sl. No. Document Name Description Documentary Evidence

1 AS MAY BE ADVISED AS MAY BE ADVISED -

12. Whether any documentary evidence other than the evidence No

produced during the course of proceedings before the Income-tax
Authority has been filed in terms of Rule 46A

12. If reply to 12 is Yes, furnish the list of such documentary evidence

1.

Sl. No. Document Name Description Documentary Evidence

1 AS MAY BE ADVISED AS MAY BE ADVISED -

13. Grounds of Appeal (each ground not exceeding 100 words)

Sl. No. Relevant section (s) of IT/ Issue Ground of Appeal

Act

1 271AAC(1) AS PER GROUNDS OF 1. Because the order

APPEAL levying penalty u/s
271AAC(1) was bad in
law & on facts.

2 271AAC(1) AS PER GROUNDS OF 2. Because the levy of

APPEAL tax u/s 115BBE was
illegal on facts of the
case, hence the initiation
of penalty u/s 271AAC(1)
was bad in law.
Sl. No. Relevant section (s) of IT/ Issue Ground of Appeal
Act

3 271AAC(1) AS PER GROUNDS OF 3. Because the appellant

APPEAL was not provided
sufficient opportunity to
reply to show cause
notice for levy of penalty.

4 271AAC(1) AS PER GROUNDS OF 4. Because the appellant

APPEAL craves leave to add, alter
or delete any ground of
appeal.

Appeal filing details :

14. Whether there is delay in filing appeal Yes

15. If reply to 14 is Yes, enter the grounds for condonation of delay (not The appellant could not file the
exceeding 500 words) appeal timely for following
reasons-
1. The appellants wife was
suffering from medical issues for
a fairly long time.
2. The appellant living in a
remote rural area had no access
to any seasoned legal advice,
rather was ill advised.
3. The appellant is a very low
salaried person, the frequent
credits in his account
represented bank transfers by
local people who were employed
and living out of the village and
he only helped them in getting
constructed their small houses in
the village, by making payments
to various suppliers & service
providers, on their behalf, without
any financial gain. Some credits
& debits in the bank account
represented transactions relating
to small kirana business carried
on by his wife. The tax imposed
was unbearable for the ordinary
person and will lead to death
knell for him if not intervered by
your honour by condoning the
inordinate delay in filing the
appeal, thus ensuring substantial
justice.

16. Details of Appeal Fees Paid

Sl. No. BSR Code Date of payment Challan Serial Amount
Number

1 6390009 25-Feb-2025 03510 250

17. Address to which notices may be sent to the appellant 6, BHAUNALEKH CHACHROTI,
SYALDEY, ALMORA, Chachroti,
Syalde S.O, ALMORA,
Uttarakhand, India - 263661

I, DINESH CHANDRA the appellant, do hereby declare that what is stated above is true to the best of my
information and belief. It is also certified that no additional evidence other than the evidence stated in row 12.1
above has been filed.

IP Address: 59.183.49.188

Date: 06-Mar-2025

Place: ALMORA

Acknowledgement Number - 894855670060325