SARPRASADAM EMMANUEL JAYASEELAN,TIRUCHIRAPALLI vs. DCIT, CIRLCE - 1(1), TRICHY

to 2376/CHNY/2024 2. There is a delay of 3 days in filing these three appeals before the Tribunal. Assessee has filed petitions for condonation of delay along with the supporting affidavit stating therein the reasons for belated filing of these appeals. On perusal of the reasons stated in the affidavit, we are of the view that no latches can be attributed to the assessee as there is sufficient cause for belated filing of these appeals. Hence, we condone the delay and proceed to dispose off the appeals on merits.

At the very outset, we notice that these appeals have been dismissed by the CIT(A) in limine without condoning the delay of 333 days, 194 days and 189 days in filing the appeals before him. The ld.AR submitted that the CIT(A) had taken note of the reason stated in column 15 of Form No.35 filed before him and rejected the appeals of the assessee. It was submitted by the ld.AR, the reason stated by the assessee in column 15 in Form 35 filed before the CIT(A) was in brief and the assessee did not file an elaborate condonation application. It was further submitted by the ld.AR that the CIT(A) ought to have issued notice to the assessee calling for his explanation for the delay in filing the appeals before him, before dismissing the appeals in limine.

We have heard rival submission and perused the material on record. The CIT(A) had dismissed the appeals of the assessee in limine without condoning the delay of 333 days, 194 days and 189 days respectively. We noticed that the CIT(A) after extracting the reasons stated in column 15 of Form No.35 filed before him, had dismissed the appeals of the assessee in limine, without issuing notices to the assessee to explain the reason for filing the appeals before him belatedly. The principle of natural justice requires that notice should be issued to the assessee seeking his explanation why the delay in filing the appeals before him cannot be condoned. In the instant cases, such notices were never issued by the CIT(A) in all the three appeals. In the interest of justice and equity, we are of the view that the matter needs to be restored back to the files of the CIT(A). Accordingly, we restore the matter to the files of the CIT(A) so that a proper condonation application if required can be filed by the assessee concerned and on receipt of the same, the CIT(A) shall afford reasonable opportunity to the assessee before a decision is taken on the condonation applications. It is ordered accordingly.