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Income Tax Appellate Tribunal, “SMC” BENCH, RANCHI
Before: SHRI CHANDRA MOHAN GARG
This appeal has been filed by the assessee against the order of Commissioner of Income Tax (Appeals), Ranchi, Jharkhand, dated 31.10.2018 passed in First Appeal No.CIT(A), Ranchi/10089/2017-18 for the assessment year 2015-2016. 3. At the outset, ld. AR submitted that the CIT(A) has dismissed the appeal of the assessee as the appeal of the assessee was barred by limitation of 5 days. Ld.AR further submitted that the assessee in column No.15 of the Form No.35 has submitted the reasonable cause with respect to condonation of delay stating therein that “due to technical difficulty in online submission of the form”, however, without considering the same, the CIT(A) has dismissed the appeal of the assessee.
2 Therefore, the ld. AR prayed for an opportunity to represent its case before the CIT(A).
On the other hand, ld. DR relied on the orders of lower authorities.
I have heard the rival submissions of both the parties and perused the relevant material placed in the record of the Tribunal. I find that the ld. CIT(A) while dealing with the appeal of the assessee has observed that the appeal of the assessee is not maintainable as there is 5 days delay in filing the appeal. However, from the appellate order, I find that the CIT(A) in para 4.1 of the order, has observed that the assessee in Column No.15 of Form No.35, the assessee has mentioned the reasonable cause for condonation of delay. Considering the prayer of the ld. AR for the assessee and to render the substantial justice and looking to the facts of the case, I condone the delay of 5 days in filing the appeal before the CIT(A) and restore the appeal of the assessee to the file of CIT(A) for fresh adjudication of the appeal to be filed properly in Form No.35, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the CIT(A) in early disposal of the case.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 21/05/2019. (CHANDRA MOHAN GARG) न्यानयक सदस्य / JUDICIAL MEMBER रााँची/Ranchi; ददनांक Dated 21/05/2019 Prakash Kumar Mishra, Sr.P.S.
3 आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- . Prakash Kumar, H-347(A), Adarsh Nagar, Dhurwa, Ranchi, Jharkhand-834004 2. प्रत्यथी / The Respondent- ITO-1(3), Ranchi आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, रााँची / DR, ITAT, Ranchi 6. गार्ग पाईऱ / Guard file. सत्यावऩत प्रयत //// आदेशािुसार/ BY ORDER, (Senior Private Secretary) आयकर अपीऱीय अधिकरण, रााँची / ITAT, Ranchi