MARILYN DAS,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

At the outset, the Learned Council of the assessee submitted before us that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 146 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and therefore, the assessee need to be given one more opportunity of hearing before the Learned CIT (A) by restoring the issue back to the file of the Learned CIT (A).

After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by ld. CIT(A) dismissing the appeal in Limine without condoning the delay of 120 days. As we found the reasons to be genuine and bona fide, therefore, condoning the same, we restore the appeal to the file of the Learned CIT (A) with a direction to decide the same on merit, after affording reasonable opportunity of hearing to the assessee.

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