EXPRESS CARGO MOVERS,MUMBAI vs. DDIT CPC, BANGLORE , MUMBAI

At the outset the Ld.AR submitted that there was a delay of 5 months and 14 days in filing the appeal before the Ld. CIT(A) It is submitted that in the statement of facts filed before Ld. CIT(A) the assessee stated that the affidavit shall be submitted at the time of hearing. However the Ld. CIT(A) dismissed the appeal on the ground that appeal was filed beyond the period of limitation without considering the submissions of the assessee. The Ld.AR submitted that, no hearing was granted to the assessee in respect of the delay and therefore great prejudice is caused to the assessee. He thus prayed for the appeal to be remitted to the Ld. CIT(A) to consider the delay based on the affidavit filed by the agency and to decide the issue on merits. 2.1 On the contrary the Ld.DR though opposed the prayer by the Ld.AR, however could not controvert that assessee categorically mentioned in the statement of facts filed before the Ld. CIT(A) that an affidavit will be filed at the time of your which has not been considered. 2.2 Considering the submissions by both sides, in the interest of justice, I remit this appeal back to the Ld. CIT(A). The assessee is directed to furnish the application seeking condonation of delay along with affidavit in support. The Ld. CIT(A) shall consider the reasons filed by the assessee in accordance with law that caused delay and shall dispose of the issues on merits in the interest of justice, by passing a detailed order after considering the evidences furnished by the assessee. Needless to say that proper opportunity of being heard must be granted to the assessee.