ANASUYA BANERJEE RAY,KOLKATA vs. ACIT, CIR-20, KOLKATA, KOLKATA

This is an appeal filed by the assessee against the order of Ld. CIT(A)-18, Kolkata dated 24.11.2015 for AY 2011-12.

The main grievance of the assessee in this appeal is against the order of Ld. CIT(A) not to admit the belated appeal without giving proper opportunity of being heard to the assessee.

At the time of hearing, we note that before the Ld. CIT(A) there was a delay of 153 days. The delay was caused, according to the assessee, was because of the mistake of Ld. Counsel Shri Sandip Saha, who happened to misplace the papers, which caused the delay and we are of the opinion that for the mistake of Ld. Counsel, the assessee could not be penalized and there is a reasonable cause for condoning the delay. Since the Ld. CIT(A) has not condoned the delay on surmises and conjectures, we are inclined to condone the delay and remand the matter back to the file of the Ld. CIT(A) to decide the appeal on merits afresh after affording reasonable opportunity of being heard to the assessee. Assessee is also directed to appear before the Ld. CIT(A) on 06.12.2017 and to cooperate with the

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