HARITHA NORI,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

At the outset, it is brought to our notice that there is a delay of 170 days in filing the appeal. To this effect, the assessee filed an affidavit dated 17.03.2020 stating reasons for such delay in filing appeal before us. Relying on the case law Collector Land Acquisition vs Mst. Katiji & Ors, 1987 AIR 1353 (SC) and University of Delhi Vs. Union of India, Civil Appeal No. 9488 & 9489/2019 dated 17 December, 2019, wherein it was held that such a delay; supported by cogent reasons, deserves to be condoned so as to make way for the cause of substantial justice. We accordingly hold that impugned Smt. Haritha Nori, Sec’bad delay of 170 days is neither intentional nor deliberate but due to the circumstances beyond assessee’s control. The same stands condoned. Case is now taken up for adjudication on merits.

In the course of hearing, it was submitted by the ld.counsel for the assessee that the CIT(A) has dismissed the appeal of assessee for for the sole reason of non-filing of petition for condonation of delay and has not provided the assessee an opportunity of hearing to present her case.

We have considered the facts of the case and the request made by the assessee. We are of the view that interest of justice will be served if the matter is restored to the file of first appellate authority for deciding various grounds of appeal of the assessee on merits. Accordingly, the CIT(A) is directed to afford reasonable opportunity of being heard to the assessee and thereafter decide the appeal on merits within three effective opportunities of hearing. We direct the assessee to appear before CIT(A) with all the relevant evidences; at her own risk and responsibility to be followed by three effective opportunities of hearing.