RATNAGIRI WIND POWER PROJECTS P.LTD,MUMBAI vs. ITO 8(1)(1), MUMBAI

O R D E R This appeal by the assessee is directed against order of learned CIT(A) dated 08.08.2016 and pertains to assessment year 2012-2013. 2. Grounds of appeal

2. On the facts and in the circumstances of the case and in law, the Ld.CIT(A) erred in not following the principles of natural justice in as much as the appellant was not informed of any deficiency in its claim for condonation of delay and no sufficient opportunity of hearing was granted to the appellant for providing clarification with regard to the same.” e deserves to be cancelled.”

. M/s.Ratnagiri Wind Power Projects Pvt.Ltd.

3. In this case the assessment order was passed u/s 143(3) of the Income-tax Act. In the assessment order the Assessing Officer made various disallowances, the total of which came to Rs.25,14,431. Upon assessee’s appeal, learned CIT(A) did not condone the delay of a few number of days and dismissed the appeal on account of delay in filing the appeal. The learned CIT(A) did not even mention the number of days by which the appeal was delayed.

5. I have heard both the Counsel and perused the records. I can gainfully refer to the statement of facts submitted by the assessee which reads as under:- “1. The appellant is a company engaged in generation power using wind based power generation plant. It had filed its return of income u/s. 139 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') on 29.09.2012 declaring total income of Rs. Nil. The return was processed u/s. 143(1) of the Act. The assessment for the year under consideration was selected for scrutiny by issue of notice u/s. 143(2) of the Act on 06.08.2013. Thereafter, the Assessing Officer passed order u/s 143(3) of the Act wherein he made an addition of Rs. 33,60,407/- with respect to interest income u/s. 56 of the Act and a disallowance of expenses of Rs. 33,03,219/- as the same were treated as preliminary expenses in absence of commencement of business. 2. The appellant filed an appeal before the Ld. CIT(A) on 21.04.2015 challenging the assessment order passed u/s 143(3) of the Act with respect to both the additions. While filing the said appeal, there was a delay of 12 days in filing of appeal.

. M/s.Ratnagiri Wind Power Projects Pvt.Ltd.

4. A letter was filed before the Ld. CIT(A) along-with affidavit of the director with respect to condonation of delay in filing the appeal. The appellant had explained in the affidavit that there was an emergency at the plant office situated at Palashi, Satara District, Maharashtra. That the appeal papers were dispatched immediately as soon as the problem at plant was fixed. However, the Ld. CIT(A) did not express his dissatisfaction during the course of hearing and no further opportunity was provided to the appellant to prove his claim.

6. Upon hearing both the Counsel and perusing the records, I find that there was reasonable cause for the delay of 12 days in filing the appeal before the learned CIT(A). On the facts and circumstances of the case, in my considered opinion, the delay ought to have been condoned and the appeal decided upon merits. It is settled law that when the interest of substantial justice is pitted against the small technical delays, the same should not be a reason to deny the assessee proper dispensation of justice. Hence, I condone the delay in filing the appeal before the learned CIT(A) and remit the matter to the file of learned CIT(A). The learned CIT(A) shall consider the issue on merits and thereafter pass a speaking order on the merits of the case. Needless to add that assessee should be granted adequate opportunity of being heard.