SRI A SUBBANNA ,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), MYSORE

The Ld A.R submitted that the appeal filed before the Tribunal is also time barred by 49 days. He submitted that the assessee is aged about 80 years and leading a retired life. The present assessment has been made by the AO assessing the income arising on entering a Joint Development Agreement in the year of entering the said agreement, even though the assessee had declared income in some other year. The Ld A.R submitted that the assessee, being aged, had misplaced the original notice of demand and hence he could not enclose it with the appeal memo filed before Ld CIT(A). He further submitted that the assessee had been hospitalised and hence there was a delay of around 60 days in filing appeal before Ld CIT(A). The Ld A.R submitted that the assessee had also filed a petition seeking condonation of delay before Ld CIT(A) along with medical certificate. Somehow, the same has missed the attention of the Ld CIT(A), which made him to observe that the assessee has not filed any petition. The Ld A.R invited our attention to the copy of petition enclosed along with Form No.35.

The Ld A.R further submitted that the assessee has obtained a certified copy of Notice of demand from the assessing officer and shall be placed before Ld CIT(A) for making good the defect. He further submitted that the appeal could not be filed in time before the Tribunal also on account of confusion at the end of the assessee and also for the reason that the authorised representative of the assessee was tied up with audit works. Accordingly he prayed that the delay in filing appeal before the Tribunal was not intentional and accordingly prayed that said delay may be condoned. He further submitted that the delay in filing appeal before Ld CIT(A) may also be condoned and the appeal may be restored to the file of Ld CIT(A).

We heard Ld D.R and perused the record. Having regard to the submissions made by the assessee in the petition filed before us, we are of the view that there was reasonable cause in filing the appeals belatedly before the the Tribunal. Accordingly we condone the delay in filing the appeal before us and admit it.

We notice that the assessee has furnished a petition before Ld CIT(A) along with medical certificate, which has escaped the attention of Ld CIT(A). Having regard to the submissions made therein, we are of the view that there was reasonable cause for the assessee in filing appeal belatedly before Ld CIT(A). Accordingly, we condone the delay in filing appeal before Ld CIT(A) also. The Ld A.R submitted that the assessee has obtained a certified copy of Notice of Demand from the AO accordingly we direct the assessee to furnish before Ld CIT(A) in order to make good the deficiency. We also notice that the Ld CIT(A) has not adjudicated the issues on merits. In view of the decision taken by us in the matter of condonation of delay, the issues urged before him on merits requires examination at his end. Accordingly, subject to removal of defects in the appeal filed before Ld CIT(A), we set aside the order passed by him and restore all the issues to his file for adjudicating them after affording adequate opportunity of being heard to the assessee.

In the result, the appeal of the assessee is treated as allowed.