ANISH,MOHALLA QUILA, LANDHOURA vs. COMMISSIONER OF INCOME-TAX (APPEAL), DEHRADUN

Heard the contentions of both the parties and perused the material available on record. Ld. CIT(A) dismissed the appeal of the assessee by not condoning the delay of 652 days. From the perusal of the appeal memo filed before Ld. CIT(A) in Form No. 35 as well as order of Ld. CIT(A), it is observed that the assessee has filed explanation for delay in filing the appeal however, the same was not accepted by ld. CIT(A).

Considering the overall facts, in our view sufficient and reasonable cause for delay in filing the appeal has been explained before the Ld. CIT(A). It must be remembered that in every case of delay, there can be some lapses on the part of the litigant concerned however, that alone is not enough to turn down the plea of assessee and to shut the doors against it. When the explanation does not smack of mala fide or it is not put forth as a part of dilatory strategy, the Courts must give utmost consideration to such litigant and its right of hearing of appeal on merit ought not to be rejected. Considering the overall facts and circumstances of the case and in the larger interest of justice, delay in filling the appeal is hereby condoned and restore the appeal of the assessee to the file of Ld. CIT(A) to decide the appeal in accordance with law after providing reasonable opportunity to the assessee of being heard. Assessee is also directed to appear and file all the necessary submissions in support of the grounds of appeal taken. With these directions, all Grounds of appeal raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.