MR. ATIQUE HABIB ANSARI,PUNE vs. ITO, WARD 14(3), PUNE, PUNE

This appeal filed by the assessee is directed against the order dated 09.02.2024 passed by Ld. Addl/JCIT(A)-2, Vadodara for the assessment year 2017-18.

Facts of the case, in brief, are that the appeal of the assessee was dismissed by Ld. Addl/JCIT(A)-2, Vadodara on the ground of delay, without going into merits of the case. In this regard, we find that after receiving the intimation u/s 143(1) of the IT Act the counsel of the assessee preferred rectification u/s 154 of the IT Act. The same remain pending for quite a long time & in between when the bank account of the assessee was attached he came to know about the demand & enquired from the consultant. The consultant then advised him to file an appeal & then only the appeal was filed belatedly. Ld. Addl/JCIT(A)-2, Vadodara found that the appeal has been filed with delay & dismissed the same.

In this regard, we find that the order dismissing the first appeal on the ground of delayed filing of the appeal is unjustified. The counsel of the assessee furnished an affidavit duly signed by the assessee wherein the reason of delay has been described. The counsel of the assessee submitted before the bench that the circumstances were beyond the control of the assessee since he was not properly advised/informed by his consultant which resulted in the delay filing of appeal accordingly he requested before the bench to set-aside the order passed by Ld. Addl/JCIT(A)-2, Vadodara & further prayed to direct him to condone the delay & decide the appeal afresh on merits of the case.

Considering the totality of the facts of the case & in the interest of justice, without going into merits of the case, we deem it appropriate to set-aside the order passed by Ld. Addl/JCIT(A)-2, Vadodara with a direction to condone the delay & decide the appeal afresh on merits of the case as per fact & law after providing