SHRI RAM KARAN,JHUNJHUNU vs. INCOME TAX OFFICER, WARD-1, JHUNJHUNU

At the outset, the ld. AR submitted that there is a delay in filing the present appeal for the reason that there has been a change in address of the assessee due to which the order passed by the ld CIT(A) was served on the assessee at the old address and as soon as the assessee got to hear about the order, he approached his Councel and the appeal was filed though belatedly. The ld AR submitted that in the interest of justice, the delay so happened may be condoned and the appeal may be admitted for adjudication Shri Ram Karan, Jhunjhunu Vs. ITO, Jhunjhunu 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 there is no communication which has been received by the Revenue regarding change of address and given that the order has been duly served by the office of the ld CIT(A) at the old address as given in Form 35, the contention of the ld AR should not be accepted. It was further submitted that enough opportunity has been accorded by the ld CIT(A) and given that there is no compliance on part of the assessee, the matter has been decided by the ld CIT(A). The ld DR accordingly supported the order of the ld CIT(A) and requested that no interference is called for in the said order and the same may kindly be confirmed.

Having heard both the parties and pursuing 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 of 17 days in filing the present appeal due to change of address and no malafide can be imputed against the assessee and the delay is hereby condoned and the appeal is admitted for adjudication. Further, given that the matter has not been decided on merits, in the interest of justice and fair play, we believe that the assessee deserves one more opportunity to put forth his arguments and contentions and we accordingly set aside the matter to the file of the ld. CIT(A) to examine the matter afresh after providing 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.