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Facts
The assessee's appeal was time-barred by 17 days due to medical reasons, for which condonation was sought with supporting documentation. The impugned order had dismissed the appeal for non-compliance with a notice to substantiate a claim.
Held
The Tribunal condoned the delay of 17 days in filing the appeal, being satisfied with the assessee's reasonable cause. The appeal was restored to the CIT(A) for readjudication.
Key Issues
Whether the delay in filing the appeal can be condoned? Whether the appeal should be restored to the CIT(A) for fresh adjudication?
Sections Cited
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we reject the adjournment petition and proceed to decide the appeal exparte qua the assessee and after hearing ld CIT DR.
The appeal is time barred by 17 days. The assessee has filed condonation stating the reasons for filing the appeal late by 17 days supported by medical prescription. On consideration of the petition, we are satisfied that the assessee was prevented by reasonable cause for presenting the appeal within the stipulated time period. Even otherwise, the delay being only a short period, we condone the delay of 17 days and admit the appeal for adjudication.
We have heard ld ld CIT DR and perused the record of the case. A perusal of the impugned order clearly shows that the ld CIT (A) has dismissed the appeal for non-compliance of notice issued to substantiated the claim made by the assessee. However, on perusal of records also shows that the assessee is interested in pursuing his appeal. Therefore, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for readjudication after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to cooperate in the set aside proceedings before the ld CIT(A) without fail. With these directions, the appeal is restored to the file of ld CIT(A).
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