ITO, WD-1(1), SILIGURI, SILIGURI vs. M/S CACHAR KING PLANTATION (P) LTD., DARJEELING

None appeared for the revenue and no adjournment sought, however, on perusal of the ground no.1 of the appeal, we note that the revenue is aggrieved by the decision of the Ld. CIT(A) while condoning the delay of 73 days for filing of appeal before him have not assigned any reason for such condonation. The Ld. AR was fair enough in conceading the fact that nowhere in the impugned order, the Ld. CIT(A) has given any reason for condonation of delay of 73 days in filing the appeal before the Ld. CIT(A). Therefore, in the interest of justice and fair play, we are inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) to decide the application for condonation of delay in filing the appeal before the Ld. CIT(A) in accordance with law. Thereafter, the Ld. CIT(A) may decide the appeal on merit de novo in accordance to law, incase he condones the delay. With the aforesaid observation, we set aside the order and remand the matter back to the file of the Ld. CIT(A) and direct the Ld. AR to be present before the Ld. CIT(A), Jalpaiguri on 12.09.2017. No separate notice to be issued in this respect. The appeal of revenue is allowed for statistical purposes.

In the result, appeal of revenue is allowed for statistical purposes. Order is pronounced in the open court on 14.07.2017 Sd/- Sd/- (M. Balaganesh) (Aby. T. Varkey) Accountant Member Judicial Member Dated : 14th July, 2017 Jd.(Sr.P.S.) Copy of the order forwarded to: Appellant – ITO, Ward-1(1), Siliguri.

Respondent – M/s. Cachar King Plantation (P) Ltd., Bidhan Nagar, 2 Darjeeling The CIT(A), Jalpaiguri 3.

CIT , Jalpaiguri 5. DR, Kolkata Benches, Kolkata /True Copy, By order,