SUBRAMANIYARAJA VISHNU SANKAR,THENI vs. THE INCOME TAX OFFICER, WARD 1, THENI, THENI

The only ground of appeal in this appeal of assessee is against dismissing the appeal in limine without condoning the delay of 371 days in filling the appeal by the Ld. CIT(A).

1. 3. The assessee is an individual and filed his return of income showing total income of Rs. 45,250/- on 30.03.2021. The assessee has claimed large agriculture income and therefore, the case was taken up for scrutiny. The A.O in the assessment order, made addition of gross agriculture income of Rs.3,39,39,617/- as the assessee did not furnish evidence regarding holding of agriculture land and other evidences. Aggrieved, the assessee filed an appeal before Ld. CIT(A) with a delay of 371 days. The assessee has given the reason that he was residing in a remote area and was not well versed in legal matters. The assessee further submitted that he came to know about the assessment order only when he has received a call regarding the outstanding demand. The Ld. CIT(A) did not accept the reason and dismissed the appeal .

The Ld. Authorized Representative (A.R.) of the assessee has submitted that Ld CIT(A) has dismissed the appeal without deciding the appeal on merit. The Ld AR submitted that that 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 merit, in the interest of justice .

On the other hand, the Ld. Departmental Representative, vehemently supported the orders of the authorities below.

We have heard the rival submissions, and perused the materials available on record. There was a delay of 371 days in filing the appeal before the Ld. CIT(A). The assessee has provided the reason for the delay, in filling appeal, but the Ld. CIT(A) did not accept the explanation and dismissed the appeal in limine. We have given considerable thought to the matter and are of the opinion that the Ld. CIT(A) should have condoned the delay and decided the case on merits in the interest of justice . We, therefore remand the matter back to file of Ld. CIT(A) with a direction to condone the delay and adjudicate the appeal on merits subject to payment of costs of Rs.5,000/-. The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order and produce the receipt before the Ld. CIT(A). In the view of the above, the appeal filed by the assessee is allowed for statistical purposes only.

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