RAJAL LEFIN AND COMMERCIAL PVT. LTD.,KOLKATA vs. I.T.O.,WARD-1(3), KOLKATA

At the outset, we observed that there is a delay of 105 days in filing the appeal by the assessee for which condonation petition along with affidavit was filed.

After hearing the rival contentions and perusing the materials available on record, we find that the delay is for sufficient and bona

Besides, we note that the learned CIT (A) passed the order dismissing the appeal in limineby not condoning the delay of 17 days without deciding the issue on merits. Similarly, the learned AO passed a very cryptic order and noted that the assessee has failed to prove the necessary ingredients of Section 68 of the Act despite granting several opportunities during the assessment proceedings, and thus passed an assessment order by making an addition of ₹1,45,49,620 vide order dated 23-12-2019 passed under Section 143(3) of the Act. In our opinion, since the assessee has made partly compliance before the learned AO, therefore, in the interest of justice and fair play, we are inclined to restore this appeal to the file of the learned AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee. Accordingly, the appeal of the assessee is allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes