INFOSPECTRUM INDIA PRIVATE LIMITED,NAGPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR

When the case was called for hearing, the learned Counsel, Shri Kishore P. Dewani, appearing for the assessee submitted that there was a delay in filing first appeal before the learned CIT(A) and the assessee could not file Affidavit showing cause of delay and hence the learned CIT(A) refrained from condoning the delay which resulted in dismissal of assessee’s appeal. He thus prayed that the appeal be restored to the file of the Assessing Officer to 2 Infospectrum India Pvt. Ltd. ITA no.407/Nag./2024 enable the assessee to file required documents before the learned CIT(A) and argue the matter on merit.

The learned Departmental Representative supported the order of the authorities below.

Keeping in view the submissions of both the parties, the impugned order passed by the learned CIT(A) is hereby set aside by restoring the entire matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh on merit and in accordance with law after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should file Affidavit explaining delay in filing first appeal before the learned CIT(A) on the basis of which the learned CIT(A) condone the delay as may deem fit and dispose off the matter on merits by issuing a speaking order.