SHRI RAM KISHAN,REWARI vs. ITO, GURGAON

None appeared on behalf of the assessee. However, we find that the first issue raised by the assessee is against the summary dismissal of the Assessment Year 2011-12 appeal by the CIT(A) on the ground that there was delay in filing the appeal late.

On the perusal of record, we find that the CIT(A) in first para itself has noted the fact that the assessment order alongwith demand notice dated 27.03.2015 was sent by registered post to the assessee. The CIT(A) notes that the said assessment order was not received back by the Assessing Officer. However, the assessment records itself revealed that the assessee has requested for certified copy of the assessment order vide letter dated 05.05.2015 and the assessee was given a copy of the assessment order on 14.05.2015. The assessee filed the appeal on 18.05.2015. The CIT(A) was of the view that the delay in filing the appeal late was not justified.

However, we find no merit in the said plea of the CIT(A). In any case, the delay is small and merits to be condoned. Accordingly, we condone the delay and direct the CIT(A) to decide the issues raised on merits, after affording reasonable opportunity of hearing to the assessee.

In the result, appeal filed by the assessee is allowed.