JASREET KAUR ALAGH,GURGAON vs. ITO, GURGAON

This appeal by the assessee is preferred against the order of the CIT(A)-1, Gurgaon dated 19.09.2016 pertaining to A.Y 2012-13.

The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in not condoning the delay in filing the appeal and further erred in dismissing the appeal without considering the merits of the case.

None appeared on behalf of the assessee inspite of notice. We decided to proceed ex-parte.

The ld. DR was heard at length. Case records carefully perused.

We find that before the first appellate authority, the appeal was filed late by 90 days. In the request for condonation of delay, the assessee mentioned that the delay was on the part of the C.A. who had forgotten to file the appeal.

This reason did not find any favour with the ld. CIT(A), who proceeded to dismiss the appeal without condoning the delay.

In our considered opinion, the ld. CIT(A) ought to have decided the appeal on merits of the case. Therefore, in the interest of justice and fair play, we restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal on merits of the case by condoning the delay of 90 days after giving reasonable and sufficient opportunity of being heard to the assessee.

The assessee is directed to attend the appellate proceedings and file necessary documents/submissions in her defence.

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