ANISUR RAHAMAN,KOLKATA vs. I.T.O., WARD - 42(1),, MURSHIDABAD

The appeal of the assessee is filed belatedly by 09 days. In this regard, Id. AR filed an application for condonation of delay along with affidavit stating sufficient reasons therein for delay in filing the appeal, which are not found to be false. Therefore, the delay of 09 days in filing the present appeal is condoned and appeal is admitted to be disposed off.

It was the submission that ld. CIT(A) has dismissed the appeal of the assessee on account of delay. It was also submitted that delay before the ld.CIT(A) may kindly be condoned and the assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details before the CIT(A) to substantiate its case.

In reply, Ld. CIT-DR supported the orders of the ld. CIT(A) and the ld. AO.

We have considered the rival submissions. A perusal of the order of the ld. CIT(A), clearly shows that the ld.CIT(A) has dismissed the appeal of the assessee on delay. However, the ld. AR of the assessee before us submitted that due to negligent of the earlier counsel the delay was occurred in filing the appeal before the ld. CIT(A). Considering the prayer of the ld. AR, we condone the delay of 9 months 26 days in filing the appeal before the ld. CIT(A) and in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication the issues afresh on merits after granting the assessee adequate opportunity of being heard. The assessee is directed to cooperate in the readjudication proceedings positively.