SERVOCRAFT HR SOLUTIONS P LTD,CHENNAI vs. DCIT CORPORATE CIRCLE-6(2), CHENNAI

At the time of hearing, none is present for assessee and it is noticed that the CIT(A) has dismissed the appeal as time barred and beyond limitation. It is noted that the delay was of 23 days before CIT(A) and the assessee has filed condonation petition stating that the appeal papers were mixed up with other papers. We noted that the order of CIT(A) is ex-parte and the CIT(A) has not condoned the delay and dismissed the appeal as barred by limitation. He observed in para 6.3 as under:-

6.3 The burden is on the assessee to reasonably explain day-to-day delay and establish that there existed reasonable and sufficient cause for the delay in filing the appeal. However, the “Delay condonation Petition” was only a letter and not an affidavit and it was signed by the A.R. and not by the assessee. Moreover, the “Delay Condonation Petition” was vague and lacks any specific contentions and fails to explain day-to-day delay in reasonable manner.

We have heard ld. Senior DR and gone through the facts and circumstances of the case. We are of the view that the assessee should have been allowed to file condonation petition by the CIT(A). When these facts were confronted to ld. senior DR, he fairly agreed that matter can go back to the file of CIT(A) first on adjudication for condonation petition in case assessee files condonation petition and subsequently to decide the issue on 3 merits, in case delay is condoned. In term of the above, the order of CIT(A) is set aside and matter remanded back to his file for fresh consideration.

In the result, the appeal of the assessee is allowed for statistical purpose.