RADHIKA CONSTRUCTION,NARSINGHPUR vs. INCOME TAX OFFICER WARD, NARSINGHPUR

Before us, Ld. Counsel for the assessee has filed an affidavit from the partner of the assessee. In the said affidavit, the partner of the assessee has submitted that the assessment order was passed through electronic mode on 07.10.2019 but the assessee being unaware of the online technology of the assessment, could not access the assessment order on the Income Tax portal. Subsequently, the Assessing Officer (in short “AO”) passed order u/s 154 rectifying the assessment order on 10.02.2020, which was downloaded by the Tax Consultant only then he came to know about the assessment order through Tax Consultant Firm. He submitted that due to widespread pandemic of Corona, the assessee could not approach his Tax Consultant and therefore, there was a delay in filing the appeal.

We have heard Ld. Authorized Representatives of the parties on issue in dispute and perused the material available on record. In our opinion, there exist a delay of 481 days in filing the appeal before Ld. CIT(A) and therefore, we direct Ld. CIT(A) to admit the appeal of the assessee and decide the appeal on merit after taking into consideration the submissions of the assessee. The order of Ld. CIT(A) is accordingly, set aside and the matter is restored back for deciding afresh.

In the result, appeal filed by the assessee is allowed for statistical purposes.