NARESH KUMAR PATRO DOKI,BHUBANESWAR vs. THE INCOME TAX OFFICER, WARD-1, BERHAMPUR., BERHAMPUR

The appeal filed by the assessee is delayed by 198 days. The assessee has filed condonation petition supported by an affidavit stating that the assessee could not know about passing of order as the order was in spam folder of the e-mail address provided by P a g e 1 | 3 the assessee. It is only the assessee checked the spam folder, he could know about passing of order of ld CIT(A) and immediately took step to file the appeal, causing delay of 198 days. It was prayed that the delay in filing the appeal is not intentional or deliberate, therefore, the delay be condoned. Ld DR opposed the condonation petition.

After considering the petition and hearing the parties, we are satisfied that the assessee had reasonable cause for not filing the appeal within time and, accordingly, we condone the delay of 198 days and admit the appeal for hearing.

At the time of hearing, ld AR of the assessee submitted that the ld CIT(A) has dismissed the appeal only because there was no meaningful and worthwhile submissions/documents submitted. He requested that if the matter is remitted back to the file of the ld CIT(A), the assessee will furnish all the required documents to the satisfaction of the ld CIT(A) for fresh adjudication.

On the other hand, ld Sr DR submitted that even during the proceedings u/s.147 r.w.s 144 the assessee has not provided the documentary evidences in support of the claim, for which, ld AO has made the addition. Before ld CIT(A), no meaningful submissions were filed. Hence, no fruitful purpose will be served by again restoring the matter.

We have considered the rival submissions and perused the record of the case. It is evident from the order of the ld CIT(A) that since the appellant has not provided the required documents in support of the claim, ld CIT(A) has confirmed the addition made by the AO. However, before us, ld AR has undertaken to furnish all the documents before the ld CIT(A) in his possession. Therefore, in the interest of justice, the issues are restored to P a g e 2 | 3 the file of the ld CIT(A) for fresh adjudication after affording reasonable opportunity of being heard to the assessee. Similarly, the assessee is directed to furnish all the requisite documentary evidence before the ld CIT(A), failing which, ld CIT(A) is at liberty to finalise the set aside proceedings as per law.

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