SRAVAN KUMAR KESHA, HYDERABAD,HYDERABAD vs. ITO, WARD-12(4), HYDERABAD, HYDERABAD

At the outset, it is seen that there is a delay of 19 days in filing the appeal before us and to this effect, the assessee has filed a petition for condonation of delay stating therein that his father was suffering from illness and was advised bed rest and assessee had to take care of his father, for which medical certificate is enclosed. As the assessee was prevented by reasonable cause for not filing the appeal within the stipulated time, I am inclined to condone the delay of 19 days in filing of this appeal and admit the appeal for hearing and adjudication.

As regards the delay of 99 days in filing of the appeal before the CIT(A), the CIT(A) has observed that the assessee has filed a letter giving the reasons for the delay but there was no supporting affidavit for the same. Assessee had stated that he left for UK on 16/02/2013 for overseas onsite project and returned to India on 29/04/2013 and as he was not aware of the consequences of the assessment proceedings under the IT Act, the assessee had tried to approach the AO to get clarification on the order and filed the appeal only after receiving the advice from a professional, due to which, there occurred a delay of 99 days in filing the appeal before the CIT(A). In support of his submissions, copy of the passport is filed to prove that the assessee was out of country for a period of two months.

After gone through the material on record, I find that the appeal ought to have been filed before the CIT(A) on or before 23rd May, 2013. Since the assessee was out of station for a period of 2 months i.e. from 16/02/2013 to 29/04/2013, the period allowed to file the appeal had elapsed resulting in the delay of 99 days in filing of the appeal before the CIT(A). As the assessee proved the reasonableness of delay by way of documentary evidence, I am inclined to condone the delay of 99 days and remand the appeal to CIT(A) with a direction to decide the appeal on merits and in accordance with law after providing reasonable opportunity of hearing to the assessee.

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