SARVAPRIYA CLUB A UNIT OF SARVAPRIYA CO-OP. HOUSE BUILDING SOCIETY LIMITED,NEW DELHI vs. ITO WARD - 32(3), NEW DELHI

I have heard Ld. Representatives of both the parties and perused the orders of authorities below.

The Ld. CIT(A) noted in the impugned order that appeal is time barred by 229 days. Ld. CIT(A) has considered the petition for condonation of delay in which it was mentioned that due to wrong advice of Late Chartered Accountant Shri S.K. Gupta, appeal could not be filed. Ld. CIT(A), however, did not consider it to be reasonable cause for failure to file the appeal within the period of limitation. Therefore, appeal of assessee was dismissed being time barred.

Ld. Counsel for assessee has referred to affidavit of the President of the assessee society dated 16.10.2020 in which it is stated that the assessee society has engaged Late Shri S.K.

Considering the totality of the facts and circumstances and now recent affidavit filed of President of the assessee society which is not examined by the Ld. CIT(A) and other contentions now raised by Ld. Counsel for assessee, I am of the view that the matter with regard to condonation of delay requires reconsideration at the level of the Ld. CIT(A). In view of the above, I set aside the impugned order and restore the appeal of assessee to the file of Ld. CIT(A) with direction to re- decide the issue of condonation of delay in filing the appeal before him sympathetically considering the explanation of the assessee now raised before the Tribunal. Ld. CIT(A) shall give reasonable, sufficient opportunity of being heard to the assessee.

In the result, the appeal of assessee was allowed for statistical purposes.