PRATAP RUDRA NAYAK,MUKHIGUDA vs. ACIT(ASSESSMENT UNIT), NEW DELHI

Ld. Sr.DR has filed an adjournment application on the ground that ld.CIT-DR is on leave, however, looking to the facts and circumstances of the case and the order passed by the ld. CIT(A) is an ex-parte order, we reject the adjournment application of the revenue and decide the appeal of the assessee on merits.

As per the office note, there is a delay of 17 days in filing the appeal. In this regard, ld. AR has filed an application along with medical certificate, which are not to be found false. Thus, we condone the delay of 17 days in filing the appeal before the Tribunal and proceed to dispose off the appeal of the assessee on merits.

It was submitted by the ld. AR that the assessee was having some medical ailments for which he could not file the appeal within the prescribed time. It was also submitted that the ld. CIT(A) had outrightly declined to condone the delay without going into the merit of the case and passed the order holding in admissible, which is gross violation of principle of natural justice. It was the prayer that the issues in this appeal may be restored to the file of ld. CIT(A) for deciding the appeal of the assessee afresh and the assessee may kindly be granted sufficient opportunity of being heard.

In reply, ld. Sr.DR vehemently supported the orders of the authorities below.

We have considered the rival submissions. The ld. CIT(A) has dismissed the appeal of the assessee on account of delay as well as non- appearance. A perusal of the impugned order passed by the ld. CIT(A), we find that on account of delay of the counsel, the assessee should not be put to hardship. Consequently, the delay in filing the appeal before the ld. CIT(A) is condoned and looking to the facts and circumstances of the case as well as the prayer of the ld. AR of the assessee, in the interest of justice, we restore the issues to the file of ld. CIT(A) for deciding the appeal of the assessee afresh after granting the assessee adequate opportunity of being heard.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/05/2024.