REXON STRIPS LIMITED,ROURKELA vs. ITO WARD-5, ROURKELA

Shr Mohit Sheth, Shr Mohit Sheth, ld AR appeared for the assessee and Shri the assessee and Shri Charan Dass, ld Sr. DR appeared for the revenue. DR appeared for the revenue.

It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the appeal of the assessee on account of delay of 7 days in filing the appeal. It assessee on account of delay of 7 days in filing the appeal. It

P a g e 1 | 3 was the submission that the delay in filing of the appeal before the ld CIT(A) was on account of non-availability of the auditor. It was the submission that on account of the fault of the auditor, the assessee should not be penalized.

In reply, ld Sr DR submitted that there is delay in filing of appeal before the Tribunal also.

We have considered the rival submissions. A perusal of the facts of the present case clearly shows that the appeal has been filed before the Tribunal on 14.4.2023 at 6.20 PM. Consequently, the appeal filed before the Tribunal is within the time. In regard to delay of 7 days in filing of appeal before the ld CIT(A), we find that the assessee has provided sufficient reasons. The reasons have not been found to be false. This being so, in the interest of justice, the delay in filing of appeal before the ld CIT(A) is condoned and the issues are restored to the file of the ld CIT(A) for adjudication on merits.

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