COSMOS TRADEXIM P.LTD,NEW DELHI vs. ITO, WARD-6(3), NEW DELHYI

At the outset, the ld. Authorized Representative invited our attention to the application for condonation of delay in filing the appeals and submitted that assessee had not received the copy of appellant’s orders by ld. CIT(A) and only after a communication was received from old counsel of the assessee, the assessee filed application for certified copies of the orders and only after receipt of certified copies was able to file the appeals. Therefore, it was prayed that the delay has occurred due to reasonable cause which may be condoned. & 182/Del/2019 2 Cosmos Tradexim P. Ltd.

The ld. Departmental Representative, on the other hand, though objected to the condonation of delay but submitted that these are ex- parte orders of ld. CIT(A).

After hearing both the parties, I find that the assessee has enclosed certified copies of CIT(A)’s order in the memo of appeal which strengthen the argument of assessee that the assessee had not received the order of ld. CIT(A). Moreover, the assessee had filed duly signed and notarized affidavits detailing therein the reasons for delay. Moreover, I find that assessee will not gain anything by intentionally delaying the filing of appeal. Therefore, I condoned the delay in filing the appeals and ld. AR was directed to argue on merits. The ld. AR stated that these are an ex-parte order passed by the ld. CIT(A) and these can be set aside to him for adjudication on merits. The ld. DR agreed with the proposal of the ld. AR.

In view of the above, the orders passed by ld. CIT(A) are set aside and ld. CIT(A) is directed to hear the appeals on merits. Needless to say that assessee will be provided sufficient opportunity of being heard.

In the result, the appeals of the assessee are allowed for statistical purposes. (Order pronounced in the Court on 31 s t day of May, 2019 at New Delhi)