KRISHI UTPADAN MANDI SAMITI, KIRATPUR ,KIRATPUR vs. ITO- 3(1), NAZIBABAD

The learned AR for the assessee pointed out that the present appeals relate to several Mandi Samities operating from different parts of Uttar Pradesh. She further stated that the appeals of the assessee were dismissed by the CIT(A) on the ground that the same were filed after certain delay. Our attention was drawn to the written submissions and it was pointed out that the delay in filing the appeals late before the CIT(A) range from 3 days to 57 days. She further pointed out that there was reasonable cause in not filing the appeals in time as persons incharge of the Mandi Samities were illiterate and hence the delay.

The learned DR for the Revenue opposed the submissions made by the learned AR for the assessee.

We have heard the rival contentions and perused the record. The appeals of the assessee have been dismissed in limine by the CIT(A) on the ground that there was delay in filing the appeals late before him. From the perusal of record, we find that the delay in filing the appeals late range from 3 to 57 days. The assessee has also filed the cause for such delay that the persons who were incharge of the Mandi Samiti were illiterates and hence the appeal could not be filed in time. We find merit in the plea of the assessee and accordingly we condone the delay in filing the appeals late

Under section 250(6) of the Act, it is incumbent upon the CIT(A) to decide the issue on merits with reasons. Accordingly we direct the CIT(A) to decide the issues in accordance with law after affording reasonable opportunity to the assessee. The grounds of appeals raised by the assessee are allowed for statistical purposes.

In the result, all the appeals relating to different assessees are allowed for statistical purposes.