DHARMVIR SINGH,MAINPURI vs. INCOME TAX OFFICER, WARD 2(4)(5), MAINPURI

The only effective issue to be decided in this appeal is as to whether the Learned Joint Commissioner of Income Tax (Appeals) was justified in disposing of the appeal of the assessee as not maintainable by not condoning the delay in filing of appeal in the facts and circumstances of the instant case.

I have heard the rival submissions and perused the materials available on record. I find that the Learned Joint Commissioner of Income Tax (Appeals) had dismissed the appeal of the assessee as not maintainable by not condoning the delay in filing of appeal by the assessee by 1815 days. The assessee had adduced detailed reasoning for the delay which is also reproduced in the order of the Learned Joint Commissioner of Income Tax (Appeals). On going through the said reasons, I am inclined that assessee was prevented from sufficient cause by not filing the appeal in time. Hence in the interest of justice and fair play, I deem it fit and appropriate to restore this appeal to the file of Learned Joint Commissioner of Income Tax (Appeals) with a direction to condone the delay of 1815 days and admit the appeal of the assessee for adjudication and adjudicate the entire grounds on merits afresh. The assessee is at liberty to furnish fresh evidences, if any, in support of his contentions. The assessee is also directed to cooperate with the Learned Joint Commissioner of Income Tax (Appeals) for expeditious disposal of the appeal by not taking unwarranted adjournments except due to exceptional or bona fide circumstances. With these observations, the grounds raised by the assessee are allowed for statistical purposes.