M/S AGRI HILLS FARM ESTATES INDAI PVT. LTD.,HOSUR, KRISHNAGIRI DISTRICT vs. ACIT,CIRCLE-1 HOSUR, HOSUR

- 2 - 2. The Ld. AR, drawing attention to the impugned order, submitted that Ld. CIT(A) has erred in not condoning the delay in filing of appeal whereas the delay was sufficiently explained by affidavit of Managing Director of assessee company. A copy of the affidavit has been placed on record. The Ld. AR pleaded for another opportunity of hearing to the assessee. The same has been opposed by Ld. CIT-DR on the ground that the assessee has remained negligent in attending the appellate proceedings.

We find that the assessee’s appeal before first appellate authority was filed with a delay. The assessee could not explain the same and accordingly, the Ld. CIT(A) found no force in submission for late filing of appeal. At the same time, Ld. CIT(A) proceeded to dispose-off the appeal on merits. Since the assessee did not attend appellate proceedings despite being provided with couple of hearing, Ld. CIT(A) dismissed the appeal on merits also. Aggrieved, the assessee is in further appeal before us primarily with a prayer to provide another opportunity of hearing.

Though the assessee has remained negligent in attending the appellate proceedings, however, keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored to first appellate authority for de-novo adjudication. The ld. CIT(A) may re-consider condonation application filed by the assessee. If the delay is condoned, the appeal may be adjudicated on merits. The assessee, in turn, is directed to substantiate its stand. Needless to add that reasonable opportunity of hearing shall be granted to the assessee.