KC SAXENA,NEW DELHI vs. ITO, NEW DELHI

The appeal filed by assessee is against order of CIT(A)- 21, New Delhi dated 08.07.2016 relating to assessment year 2010-11 passed u/s 154 of the Income Tax Act, 1961 (in short “Act”).

When the appeal was called for hearing, none appeared on behalf of the assessee. The appeal was earlier also adjourned at the request of the assessee on 17.09.2019 & 25.11.2019. On the previous date of hearing i.e. 25.11.2019, the Ld. Counsel for the assessee was asked to file his Power of Attorney but till date, no Power of Attorney has been filed by the said person. Accordingly, we proceed to decide the present appeal ex-parte qua the assessee but after hearing the Ld.DR.

On perusal of record, we find that the appeal of the assessee has been dismissed in limine as the appeal was filed after a delay of 216 days before the CIT(A). We also note that the assessee is a senior citizen and had some medical ailments at the relevant time. Following the principles of natural justice, we deem it fit to remand the matter back to the file of the CIT(A) who shall first decide the plea of the assessee vis-a-vis condonation of delay in filing the appeal late before him and also decide the issue on merits. Reasonable opportunity of hearing shall be provided to the assessee in this regard. The assessee is also directed to appear before the CIT(A). Thus, grounds raised by the assessee are allowed.

In the result, the appeal of assessee is allowed.