ASHU MEHRA ,CHANDIGARH vs. ITO WARD 2(1), CHANDIGARH , CHANDIGARH

It is pointed out by the ld. counsel for the assessee that there is a delay of 165 days in filing the appeal before the ld.CIT (Appeals). The ld.CIT (Appeals) has dismissed the appeal of the assessee without condoning the delay. The ld. counsel for the assessee has drawn our attention to the reasons given before the ld.CIT (Appeals) and submitted that the delay in filing the appeal before ld.CIT (Appeals) be condoned.

The ld. DR has not seriously disputed the matter of condoning the delay before ld.CIT (Appeals).

We have heard the rival contentions of the parties and perused the material available on record. We are of the considered view that the delay in filing the appeal before ld.CIT (Appeals) is required to be condoned. Accordingly, we condone the delay.

In view of the above, we deem it appropriate to remit back the matter to the file of ld.CIT (Appeals) with direction to decide the appeal on merit. Needless to say, the ld.CIT (Appeals) will pass a speaking and reasoned order after affording a reasonable opportunity of hearing to the assessee by issuing notice and

The appeal filed by the assessee is allowed for statistical