KINSHIP SERVICES INDIA PRIVATE LIMITED,KOCHI vs. ACIT (TDS), ERNAKULAM

Assessee challenged the assessment order passed u/s 201 r.w.s 254 of the Income-tax Act, 1961 (hereinafter "the Act') before the ld. CIT(A). However, the ld. CIT(A) has dismissed the appeal of the assessee in limine as there was delay of 895 days in filing the appeal. Simultaneously, the ld.CIT(A) also dismissed the appeal of the assessee on merits.

The ld.AR of the assessee has pointed out the reasons for delay in filing appeal before the CIT(A), which is narrated at para 2.1 of the ld.CIT(A)order and pleaded for condonation of delay.

Per contra, the ld. DR relied upon the order of the ld. CIT(A).

We have heard the rival submissions and perused the record of the appeal files. We are of the considered view that there was reasonable cause for filing the appeal belatedly. Hence, we remand back appeal file to the ld. CIT(A) and direct the ld. CIT(A) to condone the delay in filing the appeal and hear the appeal on merits. It is settled position of law that once appeal is time barred then going into the merits of the case is uncalled for. Needless to say, the ld. CIT(A) before adjudicating the appeal, will provide proper and adequate opportunity to the assessee to explain and argue the grounds raised