MOHD. AZAZ KHAN,DELHI vs. ITO, NEW DELHI

We have heard the Learned Representative of both the parties and perused the findings of the authorities below.

In this case, the A.O. passed the assessment order Dated 30.12.2016 making addition of Rs.50 lakhs. The assessee challenged the addition before the Ld. CIT(A). The Ld. CIT(A) noted that the appeal is transferred to him by order of the competent authority and it was found that there is a delay in filing the appeal, however, no application for condonation of delay supported by affidavit and evidences have been filed. Notice/letter dated 17.04.2017 was issued to the assessee, which according to the Ld. CIT(A) was served upon the assessee on 22.04.2017. In the absence of any application for condonation of delay, appeal of the assessee were dismissed, considering it to be time barred.

Learned Counsel for the Assessee submitted that no notice have been served upon the assessee. The impugned order shows only one notice have been issued which was not served upon the assessee. Since there were no compliance, she has submitted that matter may be remanded to the Ld. CIT(A) for disposal of the appeal afresh.

On the other hand, Ld. D.R. relied upon the Orders of the authorities below.

After considering the rival submissions, we are of the view that the appeal of the assessee requires reconsideration at the level of the Ld. CIT(A). In this case, copy of Form-35 is filed on record in which in Column-15, assessee has explained that assessee was highly illed and was completely at bed rest and hence, there was a delay. The assessee requested for condonation of delay in filing the appeal. The explanation of assessee has not been considered by the Ld. CIT(A). Further, it has not been brought on record whether notice dated 17.04.2017 asking the assessee to file application for condonation of delay has been served upon the assessee or not. In the absence of any documents on record of service of the notice, Learned Counsel for the Assessee rightly contended that no notice have been served upon the assessee for hearing of the appeal. The impugned order, therefore, suffers in law and is clearly violative of principles of natural justice. We, accordingly, set aside the impugned order and restore the appeal of assessee to the file of Ld. CIT(A) with a direction to re-decide the appeal of assessee as per Law, by giving

In the result, appeal of Assessee allowed for statistical purposes.