QVC EXPORTS PVT. LTD.(CONVERTED INTO QVC EXPORTS LTD. W.E.F.04/08/2005),KOLKATA vs. D.C.I.T., CIRCLE - 10(2),, KOLKATA

At the outset, we note that the appeal of the assessee is barred by limitation by 175 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and

After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (A) has not condoned the delay of 6 days in fling the appeal of the assessee and thus, dismissed the appeal. After taking into account the submissions of the rival parties, we condone the delay of 6 days and remit the appeal back to the file of the ld. CIT (A) for denovo adjudication after a reasonable opportunity of hearing to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes.