M/S SUNIL TRADERS,RISHIKESH vs. ITO, W-2(3)(3), ALMORA, ALMORA

The only ground raised by the assessee is that the learned JCITA had erred in dismissing the appeal of the assessee without condoning the delay in filing of appeal before him.

None appeared on behalf of the assessee despite issuance of notice. Hence we proceed to dispose of this appeal on hearing the Learned DR and based on materials available on record. The assessee is an Association of Persons (AOP) and had filed its return of income for Assessment Year 2016-17 on 25-04-2017 declaring total income of Rs 34,680/-. The assessment was completed under section 143(3) of the Act on 29-12-2018 determining total income at Rs 28,63,480/- after making addition of Rs 28,28,800/- on account of estimation of net profit of the assessee after rejection of books of accounts under section 145(3) of the Act. The appeal was filed before the learned JCITA with a delay of 1495 days. The assessee duly filed the condonation petition before the learned JCITA explaining the sufficient cause for the delay. The reasons are enclosed in page 2 of the order of learned JCITA. Despite that, the learned JCITA dismissed the appeal of the assessee as not maintainable by not condoning the delay in filing of appeal. We find that the assessee was prevented from sufficient cause in not filing the appeal in time before the learned JCITA. Accordingly, in the interest of substantial justice, we direct the learned JCITA to condone the delay; admit the appeal of the assessee for adjudication and decide the grounds raised by the assessee before him on merits, de novo in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to furnish fresh evidences, if any, in support of its contentions. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.