M/S PRINCE FURNISHERS,KOLKATA vs. THE ITO, WD-35(1), KOLKATA, KOLKATA

The assessee in the present case is an individual. It filed an application before the Assessing Officer under section 154 seeking rectification of the mistake alleged to have crept in the intimation issued under section 143(1). When the said application was rejected by the Assessing Officer vide an order passed under section 154, an appeal was filed by the assessee before the ld. CIT(Appeals) against the said order passed by the Assessing Officer under section 154. There was, however, a delay of three months and twelve days on the part of the assessee to file ./2014 Assessment year: 2010-2011 Page 2 of 3 the said appeal before the ld. CIT(Appeals) and since there was no reason apparently given by the assessee for the said delay, the ld. CIT(Appeals) dismissed the appeal of the assessee in limini by treating the same as barred by limitation. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.

I have heard the arguments of both the sides and also perused the relevant material available on record. As submitted by the ld. counsel for the assessee, the application seeking condonation of the delay in filing the appeal was filed by the assessee along with the appeal itself on 18.09.2012, but the ld. CIT(Appeal) has failed to take cognizance of the same. He has also placed on record the copy of the said application, duly acknowledged by the Office of the ld. CIT(Appeals)-XX, Kolkata as received on 18.09.2012, which clearly shows that the appeal filed by the assessee before him has been dismissed by the ld. CIT(Appeals) in limini vide his impugned order by treating the same as barred by limitation without taking into consideration or without disposing the application filed by the assesese for the condonation of the said delay. Even the ld. D.R. has not been able to rebut or controvert this position. I, therefore, set aside the impugned order passed by the ld. CIT(Appeals) and remit the matter back to him for disposing of the appeal of the assessee afresh after taking into consideration the application filed by the assessee for condonation of delay on merit in accordance with law.

In the result, the appeal of the assessee is treated as allowed. Order pronounced in the open Court on March 30, 2017.