DIVIJ STEEL AND POWER PVT LTD.,ADITYAPUR vs. ACIT/JCIT/DCIT, DELHI

Shri Khub Chand Pandya, ld SR DR appeared for the revenue and Shri Sharwan Kumar Jha,ld AR appeared for the assessee.

It was submitted by ld AR that there was delay of 5 months before the ld CIT(A). However, the ld CIT(A) did not condone the delay and dismissed the appeal without considering the merits of the case. He prayed that the delay in filing of appeal before the ld CIT(A) be condoned and the appeal be decided on merits. It was submitted by ld AR that the assessee was not aware of the order being passed by the Assessing Officer. There was no other intention not to file the appeal within the stipulated time period.

On consideration of the facts of the case and the reasons given by ld AR for not filing the appeal before the ld CIT(A) are found to be plausible. Hence, we condone the delay of 5 months in filing the appeal before the ld CIT(A). As the ld CIT(A) has dismissed the appeal on the ground of condonation of delay, we set aside the order of ld CIT(A) and restore the issue to the file of the Assessing Officer for adjudicating the issue denovo subject to a cost of Rs.50,000/-(Rupees fifty thousand only payable to Jharkhand Income Tax Bar Association within 60 days from the date of this order. If the amount is not paid within the time, the order of the ld CIT(A) stands confirmed. The receipt of payment of Rs.50,000/- shall be shown to the Assessing Officer for taking up the issue for adjudication.