BHOPAL GARH CO OPERATIVE MARKETING SOCIETY LIMITED,BHOPALGARH vs. ITO, WARD-1(1),, JODHPUR

At the outset, the Ld. Counsel for the assessee explained that the delay in filing the appeal was caused due to bonafide reasons duly supported with an affidavit of the assessee authenticating the content of the reasons for the delay in filing appeal before the Tribunal. The Ld. AR further submitted that the Ld. CIT Appeal/NFAC has dismissed the appeal without going into merits of the case on account of delay of 78 days in filing the appeal before him without controverting the contention of the appellant and assigning specific reason for rejection of condonation application for short delay of 78 days. He pleaded that the assessee has good arguable case on merits, and he may be given one opportunity by condonation of short delay in filing appeal before the CIT (A)/NFAC and restoring the matter to the file of CIT (A) for afresh consideration on merits.

The Ld. DR has no objection to the request of the Assessee in view of principles of natural Justice.

Having considered the submission of both the sides and perusal of record, we find that admittedly, there was a short delay of 78 days before the Ld. CIT(A) who ought to have condoned the delay and adjudicate the appeal on merits of the case. Though there was considerable delay in filing the appeal before the Tribunal but taking into consideration the peculiar facts the appellant society, particularly the procedural delay in taking approval from management for filing appeal and communication lapse duly supported with affidavit do substantiate the validity of bona fide reason for delay in filing the appeal before the Tribunal.