JITENDER SINGH,ARWAL vs. ITO, DHANBAD

Shri Devesh Poddar, ld. AR appeared on behalf of the assessee. Shri Rajib Jain, ld. CIT-DR appeared on behalf of the revenue.

It was submitted by the ld AR that due to medical reasons the assessee could not approach the ld. CIT(A) within the stipulated time resulting into dismissal of the appeal of the assessee on account of delay. In this regard, the assessee has filed medical certificate issued in favour of the assessee showing that the assessee was under treatment during the period 20.03.2022 to 15.06.2022. It was, thus, submitted that the delay may kindly be condoned and the matter may be restored to the file of ld. CIT(A) to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim.

In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld.

We have considered the rival submissions. A perusal of the order of the ld. CIT(A), it clearly shows that the appeal of the assessee has been dismissed on account of delay. The reasons stated by the ld.AR on behalf of the assessee during the course of hearing regarding delay in filing the appeal before the ld.CIT(A), are plausible and not found to be false. Accordingly, we condone the delay of 395 days delay in filing the appeal before the ld. CIT(A) and in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to produce all the documentary evidence to substantiate his case during the course of readjudication proceeding before the CIT(A) positively.