T.M. ABDUL GAFFOR,CHENNAI vs. ACIT, CHENNAI

This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals)-5,Chennai in appeal No.14/CIT(A)-5/2017-18 dated 14.12.2017 for the assessment year 2003-04.

Mr.G.Seetharaman represented on behalf of the Assessee and Mr.R.V.Aroon Prasad represented on behalf of the Revenue.

It was submitted by the ld.A.R that the assessee had filed an appeal against the levy of penalty before the Ld.CIT(A) and the appeal was delayed by 11 days. It was a submission that Ld.CIT(A) dismissed the appeal of assessee by not condoning the delay. It was a submission that the delay was on account of non-availability of the assessee in station during the relevant period on account of the business tour, that had to be undertaken by the assessee. It was a submission that necessary affidavit had also been filed before the Ld.CIT(A). The ld.A.R placed before us a copy of the affidavit filed before the ld.CIT(A). It was the prayer that the delay may be condoned and the ld.CIT(A) may be directed to dispose of the appeal on merits.

In reply, the ld.D.R vehemently supported the order of Ld.CIT(A).

We have considered the rival submissions. We have also perused the affidavit filed by the assessee before the Ld.CIT(A). No assessee stands to benefit by delay in filing of appeal. The delay in filing of the appeal is not so inordinate that the assessee could be assumed to getting any benefit, the delay is only 11 days. The assessee has also given explanation for the delay and the Auditors have also filed the affidavit in respect of the delay. This being so, as the affidavit filed by the assessee has not been found to be false, the delay of 11 days in filing of the appeal before the Ld.CIT(A) is condoned and the issues raised in assessee’s appeal is restored to the file of Ld.CIT(A) for adjudication on merits after granting the assessee adequate opportunity to substantiate its case.

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