SAINI MOTOR FINANCE CO. PVT. LTD. (NOW MERGED WITH M/S. ATIBIR INDUSTRIES CO. LTD.,),KOLKATA vs. ITO, WARD - 1(2), KOLKATA, KOLKATA

There is a delay of 229 days in filing of the appeal by the revenue. After perusing the petition filed for condonation of delay, we are convinced that the assessee was prevented by sufficient cause from filing the appeal in time. Hence the delay is condoned and appeal admitted.

We have heard rival contentions. On careful consideration of the facts and circumstances of the case, perusal of the papers on record, orders of the authorities below as well as case law cited, we hold as follows:- We are convinced that the assessee was prevented from sufficient cause from appearing before the ld. ICT(A) on the date of hearing. We are of the considered opinion that this appeal should be set aside to the file of the ld. CIT(A), for fresh adjudication as Assessment Year: 2009-10 Saini Motor Finance Co. Pvt. Ltd he has passed an ex-parte order and has not disposed off the case on merits. The ld. CIT(A), shall consider the development of law on this issue and dispose of these appeals, afresh, after giving the assessee adequate opportunity of being heard. The assessee is directed to appear before the ld. CIT(A) within one month of receipt of this order, either by himself or through his Authorised Representative, take notice and thereafter continue to co-operate till the disposal of the appeal.

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