PRADEEP YADAV,AGRA vs. WARD 2(1)(2), AGRA/, AGRA

At the time of hearing, it is brought to my notice that learned CIT(Appeals) has not condoned the delay of 583 days on the basis that the assessee has not demonstrated sufficient cause for such huge delay, by relying on several decisions and, therefore, dismissed the appeal preferred by the assessee.

At the time of hearing, learned AR submitted that the email Id, which was used to communicate the assessment order, was of the counsel who was representing the assessee. The assessee was not aware of the assessment order issued. Since the assessment order passed is not in the knowledge of the assessee, it is not intentional on his part not to file the above said appeal before the learned CIT(Appeals) within the period of limitation. Further, it was submitted that the assessment order passed is also ex parte order. Therefore, the mistake of the counsel cannot be the reason to penalize the assessee. However, learned CIT(Appeals) preferred not to condone the delay.

On the other hand, learned DR objected to the submissions of the assessee and submitted that the delay is substantial.

Considered the rival submissions and the material available on records.

We observe that the order passed by the Assessing Officer is ex parte and the counsel of the assessee neither communicate the date nor appeared in assessment proceedings. From the submissions of the counsel of the assessee it is clearly indicated that the assessee was not aware of the fact that such order was passed by the authority. Further, I observe that the ld. CIT(Appeals) has dismissed the appeal of the assessee on technical ground without adjudicating the merits of the case.

In the result, appeal filed by the assessee is allowed for statistical purposes.