OCTAVIUS TEA & INDUSTRIES LTD,KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

This is an appeal filed by the assessee against the order of Ld. CIT(A)-IV, Kolkata dated 16.01.2013 for AY 2008-09.

None appeared on behalf of the assessee but an adjournment application has been filed, which is placed on record. However, on perusal of the impugned order we note that it is an ex parte order of the Ld. CIT(A). We note that the Ld. CIT(A) has not admitted the appeal on the ground that there was a delay of five months in filing the appeal. We take note that the assessee in its application for condonation of delay has stated that the Chartered Accountant who was entrusted the case could not file the appeal because the file was misplaced. When the AO issued notice of penalty, then only the assessee came to know that the appeal has not been filed before the Ld. CIT(A). Thereafter, the assessee without the delay immediately filed the appeal before the Ld. CIT(A). For the fault of the Ld. AR of the assessee, the assessee should not be penalized. Therefore, we are inclined to condone the delay of five months in filing the appeal and, we set aside the impugned order of the Ld. CIT(A) and remit the matter back to the file of the Ld. CIT(A) to be decided on merits. Needless to say, sufficient Octavius Tea & Industries Ltd. AY 2008-09 opportunity to be granted to the assessee before disposing of the appeal by a speaking order. Appeal of assessee is allowed for statistical purposes. 3. In the result, appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court. Sd/- Sd/- (Waseem Ahmed) (Aby. T. Varkey) Accountant Member Judicial Member Dated : 3rd May, 2017 Jd.(Sr.P.S.) Copy of the order forwarded to: