VIJAY KALANI,KOLKATA vs. I.T.O., WARD - 1(1), ASANSOL

Shri Vijay Kalani, the assessee is present in person. Shri Nicholas Murmu, ld. Sr. DR appeared on behalf of the revenue.

The appeal of the assessee is delayed by 1738 days delay. In this regard, the assessee has filed an application along with affidavit starting therein that his father was suffering from heart blockage for which the assessee was busy for treatment of his father. The assessee has enclosed medical documents in respect of treatment of his father. Thus, the reasons stated by the assessee are found to be genuine to which ld. Sr. DR did not object to it. Therefore, the delay of 1738 days as pointed out by the Registry in filing of the present appeal by the assessee is condoned and the appeal is disposed off accordingly.

It was submitted by the ld. AR that the assessee could not appear either before the Assessing Officer during the assessment proceedings or before the ld. CIT(A) during the appellate proceedings. In this regard, ld. AR stated before us that his son was under treatment for muscle dystrophy, therefore, the assessee was unable to appoint the necessary counsel or representative for making the submission before the authorities below. It was submitted that he may be granted another opportunity to represent before the Assessing Officer for which the assessee would be enable to provide all the details before the Assessing Officer.

In reply, ld. Sr. DR did not raise any serious objections.

We have considered the rival submissions. As it is noticed that the assessee has provided reasons for non-appearance before both the authorities below, therefore, in the interest of justice, the issues in this appeal are restored to the file of Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard.