M/S. AMBADI INVESTMENTS PVT. LTD.,CHENNAI vs. DCIT, CPC, BANGALORE

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 1, Chennai dated 28.08.2020 relevant to the assessment year 2018-19.

When this appeal was taken up for hearing, the ld. Counsel for the assessee has submitted that there is a delay of 50 days in filing the appeal before the ld. CIT(A) and the ld. CIT(A) has dismissed the appeal on the ground that the day-to-day delay has not been explained. He further submitted that the issue may be remitted back to the file of the ld. CIT(A) for fresh adjudication as the assessee is ready to furnish the details for the delay in filing the appeal before the ld. CIT(A).

On the other hand, the ld. DR has not raised any objection.

We have heard both the sides, perused the materials available on record and gone through the orders of authorities blow. We find that the ld. CIT(A) has simply dismissed the appeal of the assessee on the ground that day-to-day delay was not explained without calling for any explanation from the assessee. In view of the above facts and circumstances, we direct the assessee to file the detailed reasons for the delay in filing the appeal before the ld. CIT(A) and the ld. CIT(A) is also directed to consider the detailed condonation petition as may be filed by the assessee and decide the appeal afresh after affording an opportunity of being heard to the assessee.