SERAPHIM SCHOOL,HOOGHLY vs. ITO, WARD 1(3), HOOGLY, HOOGHLY

This appeal filed by the assessee is directed against the order of Ld. CIT (Appeals) – 6, Kolkata dated 24.01.2017 passed ex-parte dismissing the appeal of the assessee by treating the same as barred by limitation.

The assessee in the present is a partnership firm which is engaged in the business of running a School. The return of income for the year under consideration was filed by it on 30.09.2011 declaring a total income of Rs. 73,791/-. In the assessment completed under section 143(3) of the Act vide an order dated 19.03.2014, the total income of the assessee was determined by the A.O. at Rs. 2,29,950/- after making the addition of Rs. 1,48,824/- on account of disallowance of deferred revenue expenditure and Rs. 7,335/- on account of disallowance of donation and subscription paid.

I have heard the arguments of both the sides and also perused the relevant material available on record. As submitted by the learned counsel for the assessee, the assessee firm is a small assessee who is running a play school. He has also submitted that the assessee firm at the relevant time had nobody to look after its tax affairs and its case, therefore, was not properly represented before the Ld. CIT(A) and even the application for condonation of small delay of 6 days in filing the appeal before the Ld. CIT(A) was not filed. He has contended that one more opportunity may be given to the assessee in the interest of justice by sending the matter back to the Ld. CIT(A) for reconsideration. Keeping in view all the facts and circumstances of the case, I am inclined to accept this contention of the learned counsel for the assessee and since the Ld. DR has not raised any objection in this regard, I set aside the impugned order passed by the Ld. CIT(A) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh after giving one more opportunity to the assessee of being heard. As undertaken by the learned counsel for the assessee, the assessee shall forthwith file an application for condonation of delay of its appeal before the Ld. CIT(A) and shall

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order Pronounced in the Open Court on 21st March, 2018.