FOTDI PASHUPALAN MANDAL,FOTDI vs. THE INCOME TAX OFFICER WARD 1, GANDHIDHAM, GANDHIDHAM

We have heard both the party and perused the record. We note that the delay in filing appeal before the Tribunal was due to the fact that CA was miss-directed whether the appeal has to be filed electronically or manually. Further, CA approached the Tribunal for the manually filed the appeal within time. Because of this reason, the assessee should not be penalized. The inaction of the Ld. CA who took 4 days to know about how to file an appeal. We find that there was sufficient reasons to condone the delay in filing the appeal has been established by the assessee. Therefore, we condone the delay for 4 days and admit the appeal of the assessee for hearing.

facts of the case: That no return has filed by the assessee. the case has been reopened under section 147 of the Income Tax Act. The Assessing Officer has framed assessment under section 144 r.w.s. 147 of the Income Tax Act on 07.03.2023 of Rs. 9,68,910/-. Fotdi Pashupalan Mandal Kutchh 8. On appeal the ld. CIT(A) against the order of the LD. AO the appeal was dismissed by the Ld. CIT(A) on ground of delay 50/51 days with following remarks.

Ld. AR submitted that due to misunderstanding between the appellant and the Ld. CA. The AR of the appellant, the case was not properly represented before Ld. CIT (A). however, the delay application was filed supported by the affidavit before the Ld. CIT(A). That there was a sufficient cause for delay. The AR requested that to kindly condoned the delay. On the contrary, DR has relied on the order to the Ld. CIT(A)

We have heard the matter and peruse the documents available on record. we note that delay was on account of no knowledge about the legal proceeding to be taken against the assessment order and also not aware about the Right of appeal against the order of assessment In the interest of justice, and In the light of prayer made by the Ld. A R seeking an opportunity to be heard considering the facts and circumstances of the case we remit the matter back to the file of the Ld. AO for fresh adjudication on merit after giving an opportunity to be heard and the assessee further directed to comply with the notice issued by the department for assessment t for 2018-19. We further directed the appellant to the Ld. AR look after and appeal before the Authority on the response to notice. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 06-01-2025. Fotdi Pashupalan Mandal Kutchh - 4 - (DR. ARJUN LAL SAINI) (DINESH MOHAN SINHA) लेखासद"य/ Accountant Member "याियकसद"य/ Judicial Member