MALLESH YADAV POTHRABOINA ,HYDERABAD vs. INCOME TAX OFFICER, WARD-10(5), HYDERABAD

With the able assistance coming from the assessee as well as the Revenue side, we notice during the course of hearing that the CIT(A) has passed his lower appellate order; ex-parte, and that too without condoning 136 days delay in filing.

Mr. Pandey at this stage took us to the lower appellate discussion that the assessee had not even filed its corresponding condonation petition before the CIT(A). Prima- facie, Mr.Pandey’s assertion appears to be correct. The fact, however, remains that before declining to condone the impugned delay, the CIT(A) does not seem to have afforded adequate opportunity to the taxpayer. Hence, we deem it proper in this factual backdrop that the assessee’s instant appeal deserves to be remitted to the CIT(A) for his appropriate adjudication for condonation aspect as well as on merits.

It is further made clear that the assessee shall now appear before the CIT(A) on or before 30-06-2021 and thereafter, he shall be afforded three effective opportunities of hearing for explaining the impugned delay; if any, followed by the corresponding adjudication on merits at its own risk and responsibility.

This assessee’s appeal is allowed for statistical purposes in above terms.