PARTHASARATHY RAVIKANTH,CHENNAI vs. ITO, INTL. TAXN. WARD-2(1), CHENNAI

Aggrieved by the order of the FAA, the assessee has filed the present appeal before the Tribunal. The Ld. AR submitted that the assessee had explained the reasons for the delay by stating that he is an NRI suffering from severe health issues and, since no real- time alert regarding the assessment order was received, he remained unaware of the passing of the assessment order. However, the CIT(A) observed that the petition for condonation of delay was unsigned and unnotarized and, on that ground, dismissed the appeal in limine. The Ld. AR contended that, before rejecting the condonation petition on such technical grounds, the assessee ought to have been afforded an opportunity to rectify the defect. The Ld. AR therefore prayed that, in the interest of justice, the assessee may be granted one more opportunity to file a proper delay condonation

The Ld.DR supported the order of the CIT(A).

We have heard the rival submissions and perused the material available on record. It is an admitted fact that the appeal filed by the assessee before the CIT(A) was dismissed in limine on the ground that the petition filed for condonation of delay of 293 days was unsigned and unnotarized. The contention of the assessee is that he is an NRI suffering from severe health issues and, in the absence of any real-time alert, was unaware of the assessment order passed by the AO. According to the assessee, before rejecting the condonation petition on technical grounds, an opportunity ought to have been granted to cure such defects by filing a proper affidavit along with supporting documents. The principles of natural justice require that a reasonable opportunity be afforded to the assessee to explain the reasons for the delay in filing the appeal and to rectify procedural defects, if any, in the condonation petition. In the present case, no such opportunity appears to have been provided by the CIT(A) before dismissing the appeal in limine. Therefore, in the interest of justice and equity, we deem it fit to set aside the impugned order of the CIT(A) and restore the matter to his file.

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