BANK OF INDIA, SILIGURI BRANCH,SILIGURI vs. CIT (A)-XVI, KOLKATA, KOLKATA

We have heard rival submissions and noted that the Ld. CIT(A) has dismissed the appeal of the assessee on the ground that the assessee was not able to give sufficient cause for condonation of delay. We note that the assessee had brought to the notice of the Ld. CIT(A) that the Ld. AR who was entrusted with the matter had gone to his native place without entrusting the matter to any of his other colleagues. Therefore, since the delay of thirty days was attributable to the omission of the Ld. AR of the assessee, we are of the view that the assessee ought not to be penalized for omission on the part of the Ld. AR. Therefore, we are of the considered opinion that the Ld. CIT(A) ought to have admitted the appeal and decided the matter on merits. Since there are sufficient reasons for condonation of delay, we condone the delay and remit the matter back to the file of the Ld. CIT(A) to decide the appeal on merits. Needless to say, the assessee should be given sufficient opportunity of hearing.

In the result, appeal of assessee is allowed.