NITU G MANDOWARA,COIMBATORE vs. DCIT, NCC-4,, COIMBATORE

The registry has noted delay of 53 days in filing the appeal. Considering the period of delay and reasons stated (ill health & mental illness) in the condonation petition which is supported by an affidavit of the assessee, we condone the delay and admit the appeal for adjudication. The ld. counsel also shown the copy of FIR filed in connection to the illness and mental stress.

Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the income assessed u/s 144 of the Act wherein AO disallowed the claim of expenditure u/s 37(1) of the Act. However, the ld. CIT(A) dismissed the appeal on the ground of rejection of petition for condonation of delay. There was 374 days delay in filing the appeal. Aggrieved, assessee is in appeal before us.

Before the ld. Counsel for assessee submitted that the ld. CIT(A) has not properly considered the reasons given in the Form 35. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal.

Though we some extent concur with the submissions of Ld.DR Mr. Bipin C.N. , CIT however, keeping in mind the reasons given, we are of the view that the delay in filing appeal before the ld.CIT(A) is sufficient cause. Hence, we direct the ld.CIT(A) to condone the delay in filing appeal and hear the appeal on merits. Needless to say, that the ld.CIT(A) will follow the principle of natural justice and grant opportunity of hearing to the assessee. Accordingly, the impugned Page - 2 - of 3 order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law.