QVC EXPORTS LTD.,,KOLKATA vs. DCIT, CIRCLE 11(1),, KOLKATA

At the outset, the Learned Counsel of the assessee submitted before us that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 3 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and accordingly, the assessee needs to be given one more

The learned DR on the other hand did not object for the same.

After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by ld. CIT(A) dismissing the appeal in Limine without condoning the delay of 3 days. As we found the reasons to be genuine and bona fide and therefore, condoning the same, we restore the appeal to the file of the Learned CIT (A) with a direction to decide the same on merit, after affording reasonable opportunity of hearing to the assessee.

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