SHANMUGAM SENTHILKUMAR,SALEM vs. ITO, WARD-I, DHARMAPURI

We have heard the rival contentions and perused the material on record. We found that there was delay of 12 days in filing appeals. Hence, the ld. CIT(A) has not admitted the appeals and dismissed in limine as per provisions of clause (b) of sub-section (4) of section 249 of the Act. The ld. CIT(A) also noted that the assessee has not made any application in this behalf so that the CIT(A) may for any good and sufficient reasons exempt him from the operation of the provisions of clause (b) of sub-section (4) of section 249 of the Act.

The ld. Counsel for the assessee before us has shown the affidavit which was filed before the CIT(A) on 09.11.2021 vide acknowledgement No. 803241711091121. He further, has given an assurance to appear before the ld. CIT(A) without fail and prayed for set siding the appeal back to the file of the ld. CIT(A).

Per contra, the ld.DR has not disputed the aforesaid affidavit filed before the ld.CIT(A) by the assessee.

We have seen the reasons for 12 days delay in filing appeals as sufficient cause, hence we condone the delay. Further, we are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(A) to file all relevant evidences/documents to prosecute the captioned cases. Therefore, in the light of aforesaid factual position and for the substantial justice, we deem it fit to set aside both the appeals to the file of ld.CIT(A) for denovo adjudication of appeals. The ld.CIT(A) who shall proceed for Page - 2 - of 3 denovo adjudication of appeals after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law.