DEVINDER SINGH WADHWA,GHAZIABAD vs. ITO, WARD-1(2), GHAZIABAD

Before us, learned counsel for the assessee submitted that no notice for communication was received from the office of ld. CIT (A) and in form no.35 reasons for condonation of delay was mentioned. He further submitted that the assessee is a senior citizen and is more than 72 years old. The assessment order was received by his wife, who could not inform the assessee, as during that period both were ill and under medical treatment. The delay in filing of appeal was merely by 35 days which has been wrongly mentioned as 60 days by the ld. CIT (A). In the interest of justice, he submitted that matter should be remanded to the file of the ld. CIT (A) to decide the issue afresh in accordance with law.

Learned Department Representative also does not have any objection if the matter is remanded back to the file of the ld. CIT (A).

After considering the aforesaid contention raised by the learned counsel, I find that ld. CIT (A) has dismissed the assessee’s appeal in limine on the ground that same was barred by limitation. The communication from the office of ld. CIT (A) could not be received by the assessee and there was a delay in filing of appeal by 35 days, therefore, in the interest of justice, I am of the opinion that matter should be remanded back to the ld. CIT (A) who shall consider the assessee’s contention for condonation of delay and decide the appeal on merits after giving due opportunity of hearing to the assessee. Accordingly, the appeal of the assessee is allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 16th April, 2019.