BIMALENDU SAHA,CHENNAI vs. DCIT, NCC-8(1), CHENNAI

The assessee is an individual and has filed the return of income for the relevant assessment year showing total income of Rs.15,12,300/-. The A.O based on the information available on insight portal of Income Tax Dept., reopened the assessment and made the addition of Rs. 20,35,000/- u/s. 56(2)(x)(a) of the Act and further disallowed travel and conveyance expenses amounting to Rs.3,68,478/-. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A) with a delay of 78 days. However, the Ld. CIT(A) did not condone the delay and dismissed the appeal in limine.

At the outset, the Ld. Authorized Representative (A.R.) of the assessee has submitted that Ld CIT(A) has dismissed the appeal without deciding the appeal on merits, though there was sufficient reason for the delay in filing the appeal and therefore prayed that Ld. CIT(A) may be directed to admit the appeal and decide the issue on merits, in the interest of justice . Bimalendu Saha

The Learned Departmental Representative (Ld. D.R) relied on the orders of the lower authorities and requested that the appeal be dismissed. 5. We have heard the rival submissions and perused the materials available on record. We find that there was a delay of 78 days in filing the appeal before the Ld. CIT(A) and the assessee has explained the reason for delay in filing the appeal before the Ld. CIT(A). However, the Ld. CIT(A) did not accept the explanation and dismissed the appeal in limine. We have given careful consideration to the matter and are of the view that the Ld. CIT(A) ought to have condoned the delay and adjudicated the appeal on merits in the interest of justice. We, therefore, set aside the impugned order and remit the matter back to the file of the Ld. CIT(A) with a direction to condone the delay and decide the appeal afresh on merits, in accordance with law, after affording reasonable opportunity of being heard to the assessee. The assessee is also directed to comply with all the notices issued by the Ld. CIT(A) and furnish all relevant details for fresh consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only. Bimalendu Saha

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