MANSHA RAMCHANDRA SINGH,MUMBAI vs INCOME TAX OFFICER, WARD 42(1)(3), MUMBAI

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI RAHUL CHAUDHARY, HON’BLE

For Appellant: Mr. Gunjan Kakkad, A/R

Hearing: 09/07/2024Pronounced: 09/07/2024

PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order dt. 21/01/2024 by NFAC, Delhi for the Assessment Year 2017-18. 2. The sum and substance of the grievance of the assessee is that the ld. CIT()A erred in not condoning the delay and thereafter confirming the assessment.

Representatives heard at length. Case records carefully perused.

We find that before the ld. CIT(A) there was a delay in filing the appeal of 36 days. Though the ld. CIT(A) has referred to several judicial decisions for not condoning the delay but we are of the considered view that delay of 36 days cannot be termed as inordinate delay with malafide intention as tax-payer would not gain anything by not filing the appeal. Therefore, in the interest of justice and fair play, Assessment Year: 2017-18 Mansha Ramchandra Singh 2

we restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal on merits of the case after affording reasonable and adequate opportunity of being heard to the assessee.

In the result appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 9th July, 2024 at Mumbai. (RAHUL CHAUDHARY) ACCOUNTANT MEMBER Mumbai, Dated 09/07/2024 *SC SrPs *SC SrPs *SC SrPs *SC SrPs

आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant

MANSHA RAMCHANDRA SINGH,MUMBAI vs. INCOME TAX OFFICER, WARD 42(1)(3), MUMBAI