SHARADBHAI KESHAVLAL LAKHANI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-7(2)(1)(OLD WARD-7(2)(3)), AHMEDABAD

There is a delay of 120 days in filing the appeal before Ld. CIT(A) wherein it was explained by the assessee that he has studied upto 7th Standard only, not much conversation with the computers and being a retired person residing at his native place Village Tarvada Taluka, Amreli District and also because of ill-health the delay in filing the above appeal before Ld. CIT(A). This reason was not found to be a “reasonable cause” to condone the delay, thereby Ld. CIT(A) refused to condone the delay and dismissed the appeal without giving proper opportunity of hearing to the assessee. But only one opportunity of hearing on 22-01-2021 was given to the assessee, wherein the assessee filed a written submission on merits of the case. But without adjudicating the merits of the case, ld. CIT(A) dismissed the appeal, but only on the point of limitation, which in our considered opinion is against the Principle of Natural Justice. Therefore we deem it fit to set aside the matter back to the file of Ld. CIT(A) to decide the appeal on merits of the case by giving proper opportunity of hearing to the assessee.