BHUVANA ANAND,CHENNAI vs. DCIT,CPC, DANGALORE

The Ld. AR drew our attention to the impugned order and submitted that the Ld. CIT(A) dismissed the appeal on technical grounds for want of condonation of delay of 7 days as well as in view of the 2 - observation that copy of order passed u/s 143(1) was not filed by the assessee. The Ld. AR submitted that there was reasonable cause for late filing of the appeal. The Ld. AR also submitted that the copy of order passed u/s 143(1) was duly filed by the assessee which is evident from the screenshot taken from the e-filing portal of the Income Tax Department. The Ld. Sr. DR submitted that the assessee did not mention the fact of late filing of appeal in Form No.35.

We find that against intimation issued u/s 143(1) by CPC, Bangalore, the assessee preferred further appeal to Ld. CIT(A) wherein the appeal has been dismissed on technical grounds as narrated in para- 2 above. Keeping in view the principles of natural justices, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) to consider the matter of condonation of delay leniently and thereafter, adjudicate the appeal on merits by way of speaking order. The assessee, in turn, is directed to substantiate its case failing which Ld. CIT(A) shall be at liberty to dispose-off the appeal on the basis of material on record.

The appeal stands allowed for statistical purposes. Order pronounced on 29th March, 2022.