M/S. J.K. HOUSING DEV. CORPORATION,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, WARD -4 (6), PUNE

This appeal is time-barred by 38 days. The assessee has placed on record an affidavit explaining the reasons which led to the late filing of appeal. I am satisfied with such reasons. The delay is condoned and the appeal is admitted for hearing on merits.

I have heard both the sides and perused the relevant material on record. It is seen that the ld. CIT(A) has passed the order ex-parte qua the assessee. The ld. AR submitted that the ld. CIT(A) erred in dismissing the appeal ex parte when there was sufficient reason beyond the control of the assessee for non-attendance. The ld. AR requested the Bench to grant one more opportunity so as enable the assessee to be present before the ld. CIT(A). In view of the foregoing facts, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of ld. CIT(A). I order accordingly and direct the ld. CIT(A) to decide the appeal afresh as per law after allowing a reasonable opportunity of being heard to the assessee.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 03rd January, 2020.