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Income Tax Appellate Tribunal, “C (SMC
Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN
आदेश/ O R D E R
PER S. JAYARAMAN, ACCOUNTANT MEMBER:
The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-34, Chennai in dated 06.11.2017 for assessment year 2014-15.
The appeal is filed with a delay of 43 days. The assessee submitted, inter alia, that it is running a petrol bunk. The notices and order of the Commissioner of Income Tax (Appeals) was handed over to an illiterate labourer working in the petrol bunk, who did not know the importance of the letters and kept it without informing the partners of the assessee’s firm. When the AO demanded the tax payment raised in the order, the assessee became aware of the matter and thereafter filed the appeal. Since, the delay in filing the appeal was not wilful and wonton and was prevented by reasonable cause, it pleaded for condonation of delay in the interests of justice. We heard the rival submissions and condome the delay.
M/s. Lakhsmi Agencies, the assessee, a dealer in petroleum products of Indian Oil Corporation. While making the assessment for assessment year 2014-15, since, the assessee has failed to submit the name, address and confirmation letters from the sundry creditors, the entire sundry creditors stood at Rs. 15,67,199/- was added by the AO to the returned income.
Aggrieved, the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) posted the case for hearing on more than 4 occasions. Since, the assessee has not represented the case nor filed any submissions, he dismissed the appeal.
Aggrieved, the assessee filed this appeal.
The Ld. AR pleaded that the assessee is running the petrol bunk. The illiterate labourers who are working, received the notices, unfortunately being
:- 3 -: unaware of the importance of the letters have not handed over them to the partners hence they were prevented from representing the case effectively before the Ld. CIT(A) and hence in the interests of justice, the case may be remitted to the Ld. CIT(A) for adjudicating the case on merit. Per contra, the Ld. DR supported the orders of the lower authorities.
We heard the rival submissions. On the facts and circumstances of the case narrated above, we deem it fit to restore the matter to the Ld. CIT(A) for disposing the case on merits. The assessee shall place all the materials in its support before the Ld. CIT(A) and comply to the Ld. CIT(A)’s requirements as
per law. The Ld. CIT(A) after affording adequate opportunity to the assessee shall dispose the case on merits.
In the result, the assessee’s appeal is treated as allowed for statistical purposes.
Order pronounced on Tuesday, the 21st day of August, 2018 at Chennai.