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Income Tax Appellate Tribunal, “SMC” Bench, Mumbai
Before: Shri B.R. Baskaran (AM)
The appeal filed by the assessee is directed against the order dated 8.2.2017 passed by the learned CIT(A)-44, Mumbai and it relates to A.Y. 2011- 12. The assessee is aggrieved by the decision of the learned CIT(A) in dismissing the appeal of the assessee in limine on the reasoning that there was delay of about seven days in filing the appeal.
Learned AR submitted that the assessee received assessment order on 18.3.3014 and appeal was filed on 23.4.2014, which resulted in a delay of seven days in filing the appeal before Ld CIT(A). He submitted that 18th April, 2014 to 20th April, 2014 were public holidays and hence, effectively, there was a delay of only four days. He submitted that delay has occurred for the reasons beyond the control of the assessee and hence, in the interest of natural justice, the delay should have been condoned.
I heard learned Departmental Representative and perused the record. Having heard the rival submissions, I am of the view that the marginal delay that occurred in filing the appeal before the learned CIT(A) deserves to be 2 Mr. Vinayak R. Zarekar condoned. Accordingly, I condone the delay in filing the appeal before the learned CIT(A). Accordingly, the order of the learned CIT(A) stands reversed on this issue. Since the learned CIT(A) has not disposed of the appeal on merits, I restore all the issues to his file for adjudicating them on merit.
In the result, appeal filed by the assessee is treated as allowed for statistical purposes. Order has been pronounced in the Court on 17.10.2017.