ASHOKA GARDEN ENCLAVE CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD, (1)(1), , MUMBAI

We heard the rival submission and considered the documents available in the record. The Ld.AR has invited our attention that the appeal was filed before the CIT(A) against the order of the CPC Bengaluru with a delay of more than 2 years by contravening Section 249(2)(b) of the Act. After receiving the intimation under section 143(1) of the Act, the assessee filed a petition under section 154 for rectification of the demand. But no reply was received from the department. Finally, the appeal was filed with a delay of more than 2 years. The condonation petition was filed before the ld. CIT(A). But the ld.CIT(A) had rejected the condonation due to lack of ‘sufficient cause’ and confirmed the order of the ld. AO. The ld.AR informed that the issue was already covered by the judicial pronouncements. So, the entire disallowance under section 80P(2)(c) / 80P(2)(d) amount to Rs.50,000/- is uncalled for but the ld.CIT(A) passed the appeal order without considering the merit of the case.

Considering the above submission of the parties, we find that there is “sufficient cause” for delay in filing of appeal before the ld. CIT(A). The rejection under section 249(2) r.w.s. 249(3) is unjustified. But, on the other hand, the assessee has not filed any affidavit before theLd.CIT(A) during appeal proceeding. Accordingly, we direct the assessee to file an affidavit before theld. CIT(A) with an application for condonation of delay explaining the day wise delay to file the appeal before the ld. CIT(A). Further, the entire matter is remanded back to the file ofld.CIT(A) with a direction to condone delay in filing the appeal after Ashoka Garden Enclave Co-operative Housing Society Limited receiving the affidavit and condonation petition and pass a speaking order. Needless to say, theassessee should get a reasonable opportunity of hearing in setaside proceeding. On the other hand, the assessee should be diligent and co- operative before the ld.CIT(A) for expeditious completion of set aside proceeding.

In the result, the appeal of the assessee bearing