MAA TRADERS,NUASAHI, PO - MAJHIHARA vs. ITO, KHURDA WARD, KHURDA

Shri Rajat Kar, Rajat Kar, ld AR appeared for the assessee. Shri S.C.Mohanty the assessee. Shri S.C.Mohanty, ld Sr DR represented on behalf of the revenue. represented on behalf of the revenue.

In Ground No.1 of appeal, the grievance of the assessee is that the In Ground No.1 of appeal, the grievance of the assessee is that the In Ground No.1 of appeal, the grievance of the assessee is that the ld CIT(A) erred in dismissing the appeal of the assessee exparte in limi ld CIT(A) erred in dismissing the appeal of the assessee exparte in limi ld CIT(A) erred in dismissing the appeal of the assessee exparte in limine without affording reasona without affording reasonable opportunity of hearing to the assessee. ble opportunity of hearing to the assessee.

It was submitted by ld AR that the assesse was having health issue, which has caused the delay in filing the appeal before the ld CIT(A). It was the submission that the delay in filing the appeal before the CIT(A) be condoned and the appeal be restored to his file for fresh consideration.

In reply, ld Sr DR vehemently supported the order of the ld CIT(A).

5. I have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the delay in filing of the appeal was not condoned and, accordingly, the merits of the appeal was not considered. It is pertinent to mention that the assessee will not get any benefit by filing the delayed appeal before the appellate authorities. When substantial justice is pitted against technicality, substantial justice will prevail. This being so, in the interest of justice, the delay in filing the appeal before the ld CIT(A) is condoned and the issues in this appeal are restored to the file of the ld CIT(A) for adjudication on merits after granting adequate opportunity of being heard to the assessee.

In the result, appeal of the assessee stands partly allowed for statistical purposes .