SH. MLHAMMED RAMZAN C/O SHRAWAN KUMAR GUPTA ADVOCATE, 416 SURYA CHAMBER RADIO MARKET NEHRU BAZAR, JAIPUR,SIKAR vs. ITO WARD-2, SIKAR, WARD-2, SIKAR

At the outset, the ld. AR submitted that there was a delay in filing the appeal before the ld CIT(A) and assessee’s prayer for condonation of delay has not been accepted by the ld CIT(A) and the appeal has been dismissed. It was submitted by the ld AR that in this case, the assessment order has been passed on 15.12.2017 u/s 143(3)/147, the same was served on the family member of the assessee on 26.12.2017. Hence the appeal was to be filed on or before 25.01.2018. However at the time of service of order, the assessee was out of home and travelling for some work. However, when the Sh. Mohammed Ramzan, Sikar Vs. ITO, Ward-02, Sikar assessee returned home and thereafter, after few days, when he came to know about this order, he went to the office of his Counsel. Then the Counsel told him that the time limit for filing appeal has expired but given that he has a strong case and reasonable cause for the delay, he should file appeal before the ld. CIT(A) alongwith a prayer for condonation of delay. Then the assessee has filed the appeal on 06.07.2018 with the delay of 5 months and 11 days i.e. 162 days. It was submitted that the Hon’ble Supreme Court in the case of Collector, Land & Acquisition v. Mst. Katiji & Others (1987) 167 ITR 471 (SC) has advocated for a liberal approach while considering a case for condonation of delay. The ld AR submitted that in the interest of justice, the delay so happened may be condoned and the matter may be set-aside to the file of the ld CIT(A) to decide the same on merits.

Per contra, the ld DR submitted that the ld CIT(A) has decided not to condone the delay as the reasons given by the assessee are baseless and without any evidence. It was further submitted that there is a delay of 162 days which is a substantial delay and in absence of any reasonable cause shown by the assessee for the delayed filing of appeal, the ld CIT(A) has rightly dismissed the appeal filed by the assessee.

Having heard both the parties and purusing the material available on record including the affidavit of the assessee placed on record, we find that there is a reasonable cause for the delay in filing the appeal due to non- availability of the assessee at his residence and time taken in consulting his Counsel. Though there is a delay, the assessee has taken steps in reaching out to his Counsel and has thus not been negligent in safeguarding his rights. No malafide can be imputed against the assessee and the delay in filing the appeal before the ld CIT(A) is hereby condoned and the matter is set aside to the file of the ld. CIT(A) to examine the matter on merits after providing 2 Sh. Mohammed Ramzan, Sikar Vs. ITO, Ward-02, Sikar reasonable opportunity to the assessee. The assessee is also directed to appear before the ld. CIT(A) and file the necessary information and documentation in support of his contentions, as so advised and ensure in timely completion of the proceedings.