NOOH MHAMED AMMEER FIZEL,CHENNAI vs. ITO, INTERNATIONAL TAXATION, WARD-1(1), CHENNAI

Brief facts of the case are that the appeal was instituted on 08.09.2023 against the assessment order dated 17.03.2023 passed under section 271 (1) ( c) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') by the Assessing Officer (in short 'the AO') for the Assessment Year 2015-16. The assessee further challenged the order of assessment u/s 271 (1) ( c) of the Act before the ld.CIT(A) who dismissed the appeal of the assessee in limine on the ground of delay of 145 days in filing appeal. Aggrieved, assessee is in appeal before us.

The ld. Counsel for assessee submitted before us that assessee was unaware of income tax procedures and assessee instead of filing appeal before the ld. CIT(A) filed rectification petition u/s.154 of the Act. Hence there was delay in filing the appeal before the ld. CIT(A) and requested to condone the delay and remit the file back to the ld. CIT(A) for fresh adjudication.

Per contra, the ld. Departmental Representative stated that no lenient view is to be taken in this case and prayed for confirming the orders of the lower authorities.

We heard the rival contentions and perused the material available on record. We are of the considered view that to meet the ends of justice, we condone the delay in filing the appeal before the ld. CIT(A) and direct the ld. CIT(A) the adjudicate the appeal on merits. The assessee is directed to substantiate its case with all evidence, confirmations and documents, if any, forthwith without any fail, failing which ld.CIT(A) shall be at liberty to proceed with the disposal of appeal on merits as per law. The appeal of the assessee is allowed for statistical purpose.

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