SENCO JEWELLERY HOUSE,KOLKATA vs. ACIT, CIR-37, KOLKATA, KOLKATA

The ld.AR of the assessee submits that the appeal was filed before CIT-A with the delay of over 6 months and CIT-A dismissed the appeal without condoning the delay on the ground that the partner of the assessee has failed to explain each delay. The ld.AR further submits that the CIT-A did not pass his order on merits and without giving an opportunity to the assessee to prosecute its case and prayed to remand the appeal to the file of the CIT-A for fresh adjudication.

The ld.DR relied on the order of the CIT-A.

Heard rival submissions and perused the material on record. It is observed that the CIT-A sought explanation from the assessee noting that the assessee received assessment order on the same day as per Form No. 35. The CIT-A observed that the assessee is a firm consisting of seven partners and one of the partners, Shri Ashok Kr. Sen filed a letter stating that due to illness of his wife the assessment order was misplaced and thereby caused delay in filing the appeal. It is noticed that the said appeal was dismissed without going into merits and in the interest of justice, we condone the delay and direct the CIT-A to adjudicate the grounds raised before him by giving an opportunity to the assessee. The assessee is at liberty to file any evidence in support of the contention. Therefore, the grounds raised by the assessee are allowed for statistical purpose.

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