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Income Tax Appellate Tribunal, DIVISION BENCH, “B”, CHANDIGARH
Before: SMT. DIVA SINGH & SMT.ANNAPURNA GUPTA
आदेश/Order
Per Annapurna Gupta, AM:
The present appeal has been preferred by the assessee against the order dated 29.07.2019 of the Commissioner of Income Tax (Appeals)-1, Chandigarh [hereinafter referred to as ‘CIT(A)’]
At the outset, it was pointed out by the Ld. Counsel for the assessee that the Ld. CIT (A) had dismissed the assessee’s appeal for -Chd-2019 M/s SBS Finlease Pvt Ltd, Chandigarh 2 the reason that the same was not delayed by 19 days and no application for condonation of delay nor any reasons for the same were filed before him. The Ld. Counsel for the assessee contended before us that there was in fact no delay in the filing of the appeal since the notice was served on the assessee by hand on 28.12.2016 and the appeal filed within the prescribed period of 30 days on 24.1.2017. It was contended that Ld. CIT(A) had noted the service of order from the noting in the notice of demand as per ITNS 51 which showed the date of service as on 8.12.2016, when the fact was not so.
In this regard, he placed before us number of documents as evidence in the form of a paper book containing 07 pages which included e. mails exchanged with the Assessing Officer for inspection of the records and e.mails addressed to the counsel of the assessee revealing contents of the file incharge and has also copy of the affidavit from the account of the Inspector of the assessee company stating on oath that the assessment order was received by hand on 28.12.2016. At this juncture, it was stated to the Ld. Counsel for the assessee at bar that it would be in the fitness of the matter to restore the appeal to the Ld. CIT(A) who was proper authority for condoning the delay in the appeal filed before him. That the assessee could not plead his case before the Ld. CIT(A) based on evidences on which he wish to place reliance.
Both the parties had no objection of the same. -Chd-2019 M/s SBS Finlease Pvt Ltd, Chandigarh 3 4. In view of the same, the matter is restored back to the Ld. CIT(A) and the assessee is directed to plead afresh before Ld. CIT(A) the issue of condonation of delay .
In view of the same, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 21.01.2021.