OM PRAKASH,GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD

At the threshold, it is noted that there is a delay of 160 days in filing the appeal before the Tribunal. In this regard, assessee has filed the Application alongwith affidavit for Condonation of Delay supporting with its Affidavit stating therein that reasonable cause has been attributed in filing the appeal before the Tribunal. Hence, it was requested to condone the disputed delay before this Tribunal. Ld. DR did not controvert the aforesaid proposition. After hearing both the sides and perusing the records, I find that reasonable cause has been attributed to the assessee for filing the belated appeal, before the Tribunal, hence, I condone the delay in dispute in filing the appeal before the Tribunal and proceeded further. 4. It is noted that Ld. CIT(A) has dismissed the appeal on account of non-prosecution. Ld. DR relied upon the orders of the authorities below. 5. I have heard the Ld. DR and perused the records. Upon careful consideration, I find that Ld. CIT(A) has dismissed the appeal of the assessee on account of non-prosecution, which is not permissible in the eyes of law. In view of the factual matrix and in the interest of justice, I remit back the issues in dispute to the file of the ld. CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of 3 | P a g e being heard to the assessee. Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings. 6. In the result, the Assessee’s appeal is allowed for statistical purposes