MANOJ PANDURANG MORE,MUMBAI vs. ITO WARD 42(2)(4), MUMBAI, MUMBAI

At the time of hearing, the Ld. Counsel for the assessee submitted that the Ld. CIT(A) dismissed both the appeals on the ground of delay in filing the appeals. It was contended that no effective opportunity was afforded to the assessee to explain the reasons for the delay before rejecting the applications for condonation of delay. It was therefore prayed that, in the interest of justice, both the appeals may be restored to the file of the Ld. CIT(A) for fresh consideration.

The Ld. DR relied upon the orders of the Ld. CIT(A).

We have heard the rival submissions and perused the material available on record. On a careful reading of the impugned orders, we find that the Ld. CIT(A) dismissed the appeals by refusing to condone the delay in filing the appeals. However, from the orders of the Ld. CIT(A), it is not discernible that any effective opportunity was afforded to the assessee to explain the reasons for the delay before deciding the issue of condonation. The question whether the assessee had sufficient cause for not filing the appeals within the prescribed period ought to have been considered only after granting adequate opportunity of hearing.

In our considered opinion, the issue relating to condonation of delay has to be decided in accordance with law after considering the explanation of the assessee and the material if any placed on record in support thereof. Since the impugned orders have been passed without affording sufficient opportunity to the assessee to explain the delay, the same cannot be sustained.

Accordingly, in the interest of justice, we set aside the impugned orders of the Ld. CIT(A) in both the appeals and restore the appeals to the file of the Ld. CIT(A) with a direction to afford sufficient and effective opportunity to the assessee to explain the delay in filing the appeals and to decide the applications for condonation of delay afresh in accordance with law by passing a speaking order. In the event the delay is condoned, the Ld. CIT(A) shall adjudicate the appeals on merits after providing adequate opportunity of hearing to the assessee. The assessee is also directed to extend full cooperation and not seek unnecessary adjournments.

In the result, both the appeals of the assessee are allowed for statistical purposes.