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Income Tax Appellate Tribunal, BENGALURU BENCH A, BENGALURU
Before: SHRI. JASON P. BOAZ
PER LALIET KUMAR, JUDICIAL MEMBER :
The present appeal is filed by the assessee, against the order of the CIT (A), Mysuru, dt.30.12.2016, for the assessment year 2009-10, on the following grounds of appeal ITA.1814/Bang/2018 Page - 2
Brief facts are, the assessee has filed the return of income and the case of assessee was processed u/s.143(1) of the Act. The income of the assessee was assessed by taking the wrong figure of Rs.15,00,500/- instead of the income declared by the assessee at Rs.1,75,050/-. The assessee filed rectification application to adopt the reported figure of Rs.1,75,050/-. However this was not done by the Revenue and hence the assessee filed appeal before the CIT (A).
The CIT (A) has dismissed the appeal on the ground of the appeal being filed beyond the period of limitation.
The Ld. AR submitted that the assessee moved an application for condonation of the delay in filing the appeal, which was ITA.1814/Bang/2018 Page - 3 overlooked by the CIT (A) and the appeal was dismissed as barred by limitation.
Per contra, the Ld. DR relied on the order passed by the lower authorities.
We have gone through the order and perused the record. The view taken by the CIT (A) is eccentric as is clear from para 5 of the order of the CIT (A), wherein the CIT (A) had not even noticed the application filed for condonation of delay. Para 5 reads as under :
5. As per the Appeal Memo verified by the appellant and filed in Form No.35, the date of service of the relevant notice of demand which is disputed in this appeal was 09/09/2011. But the appellant preferred this appeal only on 23/11/2011, beyond the statutory time limit of thirty days for filing the appeal. No reason was stated for the delay in order to consider whether or not the appellant was prevented by a reasonable cause from preferring the appeal on time. No application seeking condonation of the aforesaid delay is found on record. Therefore, after due consideration of the facts pertaining to the inordinate delay in filing the appeal, the aforesaid delay is not condoned and therefore, the appeal is not admitted, as per law. Moreover the assessee’s case was processed u/s.143(1) whereby instead of the income declared by the assessee of Rs.1,75,050/-, a wrong figure of Rs.15,00,500/-was taken. Even on this ground the matter is required to be adjudicated by the lower authorities. However needful has not been done on the pretext of the appeal being barred by limitation. In our view the assessee has given a cogent reason for not filing the appeal within the due time. We remit the matter back to the file of the CIT (A) with a direction to ITA.1814/Bang/2018 Page - 4 condone the delay in filing the appeal and decide the issue afresh after considering all the documents filed by the assessee and the assessment records in respect of adopting the wrong figure of income instead of the income declared by the assessee.