MR.GAFFOOR SAJJID PASHA ,BANGALORE vs. THE INCOME TAX OFFICER WARD-6(2)(2), BANGALORE

The assessee has raised as many as 6 grounds. As per ground No. 2, this is the grievance of the assessee that the CIT (A) was in error in dismissing the appeal on the technical ground of not filing the appeal in time and without condoning the delay of 156 days in filing the appeal before him.

Learned AR of the assessee submitted that in Para 4.0 of his order, learned CIT (A) has reproduced the contents of the assessee’s application for condonation of delay. He pointed out that in Para 4 of the said application, it was submitted by the assessee that soon after the receipt of the assessment order, it was placed before Sri S. K. Natraj, Income Tax Practioner, who is also auditor of the assessee and also his Tax consultant and because of his professional preoccupation, the matter escaped his attention and later when notice was issued by the AO u/s 271 (1) (c), the matter was again placed before Sri S. K. Natraj, Income Tax Practioner, the lapse of not filing appeal against the assessment order was noticed by him and he informed the assessee that because of his professional preoccupation, the matter of advising the assessee about filing of appeal within due date escaped his attention and thereafter, the assessee approached Smt. Veena D S, chartered Accountant for further advice and on her advice, the appeal was filed with application for condonation of delay. He submitted that learned CIT (A) as per Para 4.6 of his order did not condone the delay by saying that the reasons explained for delay are not justifiable. He submitted that in the interest of justice and in the facts of the present case, the said delay should be condoned and the matter be restored to CIT (A) for decision on merit. Learned DR of the revenue supported the order of CIT (A).

I have considered the rival submissions. In the facts of the present case and in the interest of justice, I feel that the delay of 156 days in filing the appeal before CIT (A) should have been condoned by CIT (A). I condone the same and I restore the matter back to CIT (A) for a decision on merit after providing adequate opportunity of being heard to both sides. In view of this decision, matter on merit does not call for any adjudication at the present stage.

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