MR. SACHIN MANOHARMAL CHOPRA,MUMBAI vs. ITO WARD-20)(3)(1), MUMBAI

At the outset, the Ld.AR submitted that, vide impugned order the appeal of the assessee is dismissed for not condonation of delay in filing the appeal before the first appellate authority. The Ld.AR had submitted that, the assessee appointed a A.Y. 2011-12 Mr Sachin Manoharmal Chopra consultant to look after his tax matters. Accordingly upon receipt of the assessment order the assessee forwarded document to the consultant to file the appeal before the first appellate authority. It is submitted that, there after assessee never received any notice of hearing and the assessee was contacting the said consultant who was found to be untraceable. Upon verification it was brought to the notice of the assessee that the appeal was not filed within the period of limitation and thus the same was dismissed for non condonation of delay. 2.1 The Ld.AR thus submitted that the assessee may be granted an opportunity to represent its case, as there was a sufficient cause with the assessee for not able to present its case within the period of limitation. 2.2 On the contrary, the Ld.DR relied on the orders passed by the authorities below.

It is noted that, the assessee was not called upon by the Ld.CIT(A) to explain the delay. Based on the statement of facts filed before the first appellate authority the condonation petition was dismissed. Even on merits after dismissing appeal for non condonation of delay the Ld.NFAC/CIT(A) proceeded on deciding the issue on merits which is not in accordance with law. On perusal of the reasons cited by the assessee and recorded in the impugned order it is noted that there appears to be sufficient cost However, the assessee is directed to furnished affidavit and fresh application seeking condonation of delay before the first appellate A.Y. 2011-12 Mr Sachin Manoharmal Chopra authority, which shall be considered to decide the issue on merits. Needless to say that assessee may be granted fair opportunity of being heard in accordance with law. The Ld. CIT(A) is also directed to passed a well reason order. Accordingly the grounds raised by the assessee stands partly allowed for statistical purposes. In the result the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 21/08/2025