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Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD
आदेश /O R D E R
This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-3, New Delhi dated 04.03.2020 for the AY 2011-12. The assessee has raised many grounds. The grounds pertain to jurisdiction of the AO in reopening the assessment as well as the grounds on merits. The assessee also raised grounds against the order of the Ld. CIT(Appeals) in dismissing the appeal of the assessee without condoning the delay.
I.T.A.No.37/Del/2021
In spite of issue of notice, none appeared on behalf of the assessee nor any adjournment was sought. The appeal is disposed off on hearing the Ld. DR on merits.
The Ld. DR submits that the Ld. CIT(Appeals) dismissed the appeal of the assessee in limine as the assessee could not explain properly the delay in filing the appeal before the Ld. CIT(Appeals).
On perusal of the order of the Ld. CIT(A) it is noticed that the assessment order and the demand notice was served on the assessee on 10.12.2018 and the appeal was filed by the assessee before the Ld. CIT(A) on 08.02.2019. The assessee was supposed to file the appeal within 30 days from the date of receipt of the assessment order and the due date was 09.01.2019. However, the appeal was filed on 08.02.2019 with the delay of about 30 days. The assessee explained before the Ld. CIT(Appeals) that the appeal was filed belatedly for the reasons that the Director was suffering from high fever and on bed rest since long due to which the appeal could not be submitted in time. However, the Ld. CIT(A) dismissed the appeal of the assessee stating that the reason stated by the assessee is not acceptable. The reason given by the assessee that the Director was suffering from high fever and was on bed rest for long time is a plausible explanation for not filing the appeal in time. 2
I.T.A.No.37/Del/2021 The delay is also about 30 days and not a considerable delay.
Therefore, given the circumstances, I am of the opinion that the Ld. CIT(A) should have condoned the delay. In the interest of justice this appeal is restored back to the file of the Ld. CIT(A) and the Ld. CIT(A) may consider the petition for codonation of delay of the assessee as the explanation given by the assessee was a plausible explanation for condoning the delay. Thus, this appeal is restored back to the file of the Ld. CIT(A) for considering the appeal on merits after providing adequate opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 27/05/2022