SH. AJAY KUMAR ,ROORKEE vs. CIT(A), 2-, ROORKEE, ROORKEE

Brief facts of the case are that, an assessment order came to be passed on29/03/2022 by making certain additions. Aggrieved by the assessment order dated 29/03/2022, the Assessee preferred an Appeal before the Ld. CIT(A) with a delay of 65 days. However, the Assessee has not filed the application for condonation of delay. Therefore, the Ld.

None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld.

The Ld. Departmental Representative vehemently submitted that the Assessee has not filed any application for condonation of delay and there was no sufficient cause to condone the inordinate delay in filing the Appeal before the Ld. CIT(A), therefore, submitted that the Ld. Ld. CIT(A)

We have heard the Department's Representative and perused the material available on record. Aggrieved by the assessment order dated 29/03/2022, the Assessee preferred Appeal before the Ld. CIT(A) with a delay of 65 days. However, the Assessee has not filed the application for condonation of delay, which led the Ld. CIT(A) in dismissing first appeal of the Assessee on delay in latches.

Considering the above facts and circumstances of the case, we deem it fit to restore the appeal to the file of the Ld. CIT(A) with a liberty to the Assessee to file application for condonation of delay in filing the first appeal and such application filed by the Assessee shall be decided liberally and decide the Appeal on merits in accordance with law after providing opportunity of being heard to the Assessee. Ordered accordingly.

In the result, the Appeal of the Assessee is partly allowed for statistical purpose.