G.PRABHAKARAN,CHENNAI vs. ITO, CHENNAI

This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-5, Chennai dated 04.11.2016 in passed u/s. 250(6) r.w.s.143(3) of the Act for the assessment year 2009- 10.

The assessee had raised several grounds in his appeal, however the crux of the issue is that the Ld. CIT(A) has not condoned the delay of 281 days in filing the appeal.

At the outset the Ld. AR submitted before us that the assessee was trying to locate the whereabouts of the sundry creditors in order to prove the genuineness of his debtors. Since it was time consuming to locate the debtors because many of them had changed their address and due to other constraints with respect to his business activities, the delay had occurred in filing the appeal before the Ld. CIT(A). He therefore pleaded that the delay of 281 days in filing the appeal before the Ld. CIT(A) may be condoned and the matter may be remitted back to his file for de- nova consideration.

The Ld. DR vehemently opposed to the contention of the Ld. AR and prayed that the order of the Ld. CIT(A) may be confirmed.

I have heard the rival submission and carefully perused the materials on record. Though I do not find much merit in the submission of the Ld.AR, considering the nature and quantum of addition and the business activity of the assessee who is an individual trading in timber and wood items, in the interest of justice, I hereby condone the delay of 281 days in filing the appeal before the Ld. CIT(A) and further remit the matter back to the file of the Ld. CIT(A) for fresh consideration. I also caution the assessee to co-operate with the Ld. CIT(A) in order to expedite his proceedings failing which the Ld. CIT(A) shall be at liberty to pass appropriate orders in accordance with merit and law based on the materials on record.