MEGHNA ASHISH VASHI,NA vs. ARIVS.ITO, WARD 3, NAVSARI, NAVSARI

At the outset, the ld. counsel for the assessee submitted that the ld. CIT(A) has dismissed the appeal of the assessee in limine as there was a delay of 7 days in filing the appeal. The ld. counsel has submitted that as per the latest provisions of the Act, the appeal is to be filed online for which digital signatures of the assessee were required, due to that, small delay of 7 days has occurred in getting the digital signatures. He, therefore, has submitted that the minor delay of 7 days in filing the appeal before the CIT(A) may be condoned and the Ld. CIT(A) be directed to decide the appeal on merits. The ld. Departmental Representative on the other hand has relied on the order of the Ld. CIT(A)

Considering the rival submissions, in our view, the interests of justice will be well served if the assessee is given an opportunity to present her case before the ld. CIT(A). Therefore, the delay of 7 days in filing the appeal before the CIT(A) is hereby condoned and the matter is restored to the file of CIT(A) with a direction to decide the appeal afresh in accordance with law.