Loading judgment…
No AI summary yet for this case.
O R D E R This appeal is filed by the assessee against the order of ld. CIT(A)-1, Bhopal dated 23.10.2018 pertaining to Assessment year 2008-09. The assessee has raised following grounds of appeal: 1.“That the reassessment order is invalid, without jurisdiction, barred by limitation illegal and liable to be quashed. (Tax effect :35,18,700/-) 2.That the Ld. CIT(A) was unjustified in passing the ex-parte order without giving meaningful opportunity to the appellant. ( Tax effect 35,18,700/- 3.That the Ld. CIT(A) was unjustified in not condoning the delay in filing the appeal and not considering the case on merits. ( Tax effect 35,18,700/- ”
SMC – Anwar Khan 2 of 2019 4.Without prejudice, the Ld. CIT(A) erred in sustaining addition of Rs.37,64,500/- to the total income of the assessee. ( Tax effect 35,18,700/- ”
The assessee has also filed an application seeking condonation of delay for filing the present appeal. It is stated that reason for delay in filing the appeal that the assessee has been suffering from Joint Fracture, due to the medical reason he could not contact his counsel. In support of his contention that due to the medical reason assessee could not file present appeal in time, the assessee has filed medical certificate and an affidavit. It is prayed on behalf of the assessee that delay of 101 days is occurred may be condoned. The contention of Ld. DR opposed the submissions and submitted that this is not the reasonable cause to condone the delay even before the Ld. CIT(A) was filed belatedly.
I have heard the rival submissions, perused the materials available on records. I find that Ld. CIT(A) has rejected the appeal on the ground that the assessee did not file any application to the condonation of delay. However, considering the facts narrated in the application, I am of the view that there was a reasonable cause for not filing the present appeal on time, therefore, in the interest of justice delay is condoned. The appeal is taken up for hearing. Ld. counsel for the assessee submitted that the Ld. CIT(A) has passed an ex-parte order and the Ld. Assessing officer has made assessment u/s 144 r.s. 147 of the Act. He submitted that in the interest of justice the impugned order may be set
SMC – Anwar Khan 3 of 2019 aside and the matter be restored back to the file of the ld. CIT(A) for deciding the appeal on merits.
Ld. Departmental Representative (DR) opposed these submissions and supported the order of the authorities below.
I have heard the rival submissions, perused the materials available on record and gone through the orders of the authorities below. The appeal of the assessee was dismissed for not filing an application seeking condonation of delay. The ld. CIT(A) has not decided the issue on merits. Considering the facts narrated before me, I am of the view that in the interest of principle of natural justice, assessee needs an opportunity of hearing at least before the Ld. CIT(A). I, therefore, set aside the impugned order and restore the appeal to the file of Ld. CIT(A) to decide it afresh in accordance with law.
In result, appeal filed by the assessee is allowed for statistical purposes only.
Order was pronounced in the open court on 28 .05.2020.