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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI SANJAY ARORA
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) -5, Chennai, dated 04.08.2017 and pertains to assessment year 2010-11.
The only issue arises for consideration is with regard to condonation of delay of 15 days in filing appeal before the CIT(Appeals).
No one appeared for the assessee. The Ld. Departmental Representative submitted that the assessee could not file any documentary evidence to support the reasons for delay in filing the appeal. Therefore, according to the Ld. D.R., the CIT(Appeals) rejected the petition filed by the assessee for condonation of delay.
On perusal of the impugned order of the CIT(Appeals), it appears that the delay was due to the absence of auditor for 15 days. This Tribunal is of the considered opinion that when the auditor was away from station, the assessee cannot be blamed for not filing the appeal within the prescribed time.
Moreover, proceeding before the CIT(Appeals) is a judicial proceeding. Therefore, the CIT(Appeals) is expected to quantify the taxable income in accordance with the provisions of Income-tax Act.
The object of proceeding under the Income-tax Act is to quantify the taxable income and levy tax thereon. Since the assessee cannot be blamed for absence of the auditor to whom the papers were entrusted to file appeal before the CIT(Appeals), this Tribunal is of the considered opinion that the assessee was prevented from sufficient cause from filing the appeal within the prescribed time.
Accordingly, this Tribunal is of the considered opinion that there was a sufficient case on the part of the assessee in not filing the appeal within the prescribed time. Hence, the delay of 15 days in filing the appeal before the CIT(Appeals) is condoned.
Now the appeal stands restored on the file of the CIT(Appeals). The CIT(Appeals) is hereby directed to dispose the appeal on merit after giving a reasonable opportunity to the assessee.
In the result, the appeal filed by the assessee is allowed.