CHANDRA KANT SHARMA,AGRA vs. ITO WARD-2(2)(1), FIROZABAD

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA

BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER

I.T.A No.342/Agra/2018 (ASSESSMENT YEAR-2008-09)

Shri Chandra Kant Sharma, Vs.. ITO-, Ward 2(2)(1), H. N. 1265, Sector-7, Awas Firozabad. Vikas Colony Agra. PAN:CTAPS7826K (Appellant) (Respondent)

Appellant by Shri Chandra Kant Sharma, Assessee by Shri Waseem Arshad, Sr. DR.

Date of Hearing 19.07.2019 Date of Pronouncement 07.08.2019

ORDER Per Dr. M. L. Meena, A.M.: This appeal has been filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-2, Agra [(in short ‘the ld. CIT(A)], dated 05.03.2018, challenging that assessee was not justified in rejecting the appeal exparte qua the assessee against the principles of natural justice. 2. At the outset the ld. Counsel for the assessee submitted that the ld. CIT(A) confirmed the addition without giving adequate opportunity of being heard to the assessee. The CIT(A) passed ex parte order qua the assessee without condonation of delay of 28 days in filing of appeal. In the facts and circumstances of the case, he has

I.T.A No.342/Agra/2018 2

urged for restoration of the case to the file of the ld. CIT(A) for re-examination of issue on merits. The ld. DR has no objection to the request of the assessee. 3. It is noted that there was a delay of 28 days only in filing of appeal before the ld. CIT(A) by the assessee. Considering the reasonable cause and the principles of natural justice, the request made by the assessee before the ld. CIT(A) should have been accepted. Therefore, the ld. CIT(A) is directed to condoned the delay of the assessee and decide the appeal on merits in accordance with law, by passing a speaking order on merits of the case. 4. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 07/08/2019.

Sd/- Sd/- (Laliet Kumar) (Dr. M.L. Meena) JUDICIAL MEMBER ACCOUNTANT MEMBER *AKV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT Sr. PRIVATE SECRETARY ITAT, AGRA