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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO & SHRI MANOJ KUMAR AGGARWAL
आदेश / O R D E R
PER V. DURGA RAO, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-8, Chennai in dated 19.10.2015 relevant to the Assessment Year 2006-07.
There is a delay of 123 days in filing the appeal, for which, the ld. counsel for the assessee has filed affidavit for condonation of delay, which is extracted as under:
“I state that the appeal for the above assessment year was filed belatedly by 123 days to challenge the order of the CIT (Appeals) - 8, Chennai dated 19.10.2015 in l.T.A.No.7/2008-09 and I state that the delay in filing the appeal was neither willful nor deliberate but due to circumstances beyond my control. I state that the appellate order was received in the month of December 2015 and was misplaced by the accounting staff without sharing the information with me. I state that in the process of closing the books of accounts for the year ending 31.03.2016, the fate of the appellate order was checked by the Chartered Accountant and in the process, I state that the appellate order was retrieved in my office while instructing my counsel on record to file the appeal in the Registry of the Appellate Tribunal. Accordingly, I state that the appeal was prepared and filed byJt^e^^^seJjDn record on 7.6.2016 belatedly by 123 days.”
On the other hand, the Ld. D.R has strongly opposed the condonation of delay.
We have gone through the affidavit filed by the assessee and find that there is a sufficient cause prevented by the assessee not to file appeal in time. In our opinion, it is a fit case to condone the delay.
Accordingly, the delay of 123 days in filing the appeal is condoned and the appeal is admitted for adjudication.
3 -: 5. When this appeal is taken up for hearing, the learned counsel for the assessee has submitted that the Ld. CIT(A) has dismissed the appeal of the assessee on the ground that the assessee has not filed relevant details. He further prayed that all the details are available with the assessee hence, one more opportunity may be given to the assessee to substantiate his case before the A.O.
On the other hand, the learned Departmental Representative has strongly supported the orders of the authorities below.
We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below.
By considering the request made by the assessee, in the interest of justice and also by following the principles of natural justice, we are of the opinion that one more opportunity should be given to the assessee to substantiate his case before the A.O. Accordingly, the order passed by the Ld. CIT(A) is set aside and remit the matter back to the file of the A.O to adjudicate this appeal denovo in accordance with law, after giving reasonable opportunity to the assessee. We also direct the assessee to appear before the A.O on the date of hearing without fail. In view of the above, the appeal filed by the assessee is allowed for statistical purposes.
4 -: 9. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 15th December, 2021 in Chennai.