S.B.I ACCOUNTS & ADMIN OFFICE,KANPUR vs. DY. COMMISSIONER OF INCOME TAX (TDS), KANPUR

These appeals have been dismissed by learned CIT(A) by holding that these appeals were filed beyond the statutory period of 30 days as prescribed u/s 249 of the I.T. Act. The learned CIT(A), while dismissing the appeals, has held that one of the counsel of the assessee had explained the reason for delay being illness of his wife whereas another counsel claimed that the delay had occurred due to the fact that the papers were got mixed in his office. However, we find that the delay as noted by learned CIT(A) is of five days which is not a significant delay and learned CIT(A) should have decided the appeals on merits instead of dismissing the same in limine. Therefore, we deem it appropriate to remit these appeals to learned CIT(A) with the direction to decide the appeals after affording reasonable opportunity of being heard to the assessee and in accordance with law.

In the result, both the appeals are allowed for statistical purposes.