SHAMINDRA VILAS NAGARKAR,PUNE vs. INCOME-TAX OFFICER, WARD - 3(1), PUNE

The assessee has raised the following grounds of appeal:- 1. The learned CIT(A) erred in law and on facts in dismissing the appeal of the appellant for non-attendance when there was sufficient cause for his non-compliance.

The assessee is in appeal against dismissal of appeal by the CIT(A) for non-attendance and also in not condoning the delay of six days in filing the appeal late before the CIT(A).

Briefly, in the facts of the case, the assessee had furnished return of income declaring total income of ₹ 14,62,390/-. The case of assessee was selected under CASS and assessment order was passed under section 143(3) of the Act making certain additions in the hands of assessee and assessing the total income at ₹ 20,51,360/-. The assessee filed an appeal before the CIT(A) which was late by six days. The appeal of assessee was fixed for hearing on different dates, however, none appeared on behalf of assessee. The CIT(A) dismissed the appeal of assessee in limine without deciding the issue on merits. The appeal of assessee was also dismissed by the CIT(A) in filing the appeal late by six days. The present appeal has been filed by the assessee against order of CIT(A) on both these counts.

The learned Authorized Representative for the assessee pointed out that there was delay of six days in filing the appeal late before the CIT(A), which was on account of change in residence by the assessee. He pointed out that PAN details had the address of residence of his parents where he used to stay but later on he shifted his residence and assessment order which was served upon the said address was available late to the assessee and hence the delay. In respect of non-attendance before the CIT(A), it was pointed out that the

The learned Departmental Representative for the Revenue on the other hand, pointed out that several notices were given to the assessee and the assessee failed to appear.

On perusal of record and after hearing the parties, the first issue which arises in the present appeal is against dismissal of appeal by the CIT(A) in limine for non-attendance on the appointed dates of hearing. The assessee has explained that non-attendance before the CIT(A) was on account of the fact that notices were being served at the address of his parents which was the address in PAN details and though the assessee was earlier staying with his parents but had moved out to rented place and hence the default in appearing before the CIT(A). The assessee has filed an affidavit in this regard, which is placed on record. There is merit in the plea of assessee and following the principles of natural justice, it is deemed fit that reasonable opportunity of hearing may be provided to the assessee.

Another aspect which needs to be considered is that the CIT(A) has dismissed the appeal in limine without deciding the issue on merits though it is incumbent upon him to decide the issue on merits. Accordingly, the order of CIT(A) is reversed in this regard.

Before parting, another aspect of appeal being dismissed may also be taken note i.e. delay of six days in filing the appeal late before the CIT(A). The reason for filing the appeal late was mentioned by the assessee in column

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