M/S SOMU PROPERTIES PVT. LTD.,KOLKATA vs. DCIT, CIR-1, KOLKATA, KOLKATA

The only effective issue in this appeal is to be decided by us as to whether the CIT-A justified in dismissing the appeal of assessee without considering the petition to condone the delay of 76 days in filing the appeal.

The ld.AR submits that the CIT-A dismissed the appeal of assessee in limine without considering the petition for condonation of delay. The said appeal was filed before him with M/s. Somu Properties Pvt. Ltd 1 the delay of 76 days. The ld.AR of the assessee further submits that an affidavit to that effect was filed before the CIT-A stating that Mr. Lakshmi Nath Mehrotra, who was one of the directors of the assessee company, was detected with cancer of the liver and had to go for his treatment to Singapore in the month of December, 2011. The ld.AR submits that the said delay caused due to health condition of the said person, Mr. Lakshmi Nath Mehrotra, (who was one of the directors of the assessee company), which was beyond the control of the assessee company to file the appeal in time before the CIT-A. The CIT-A without considering the health condition of the said person dismissed the appeal by invoking the provisions of section 249(2) of the Act. Thus, he urged that the CIT-A may be directed to condone the said delay and consider the issue(s) on merits. Before us the ld.AR of the assessee undertakes that the assessee shall cooperate with the CIT-A in prosecuting its case without seeking any adjournment. On the other hand, the ld.DR did not object to the same.

Heard rival submissions and perused the material available on record. We find that the assessee filed a petition to condone such delay of 76 days before the CIT-A. The assessee in the said petition stated that Mr. Lakshmi Nath Mehrotra, who was one of the directors of the assessee company, was suffering from cancer of the liver and he was under treatment in Singapore during the relevant periods. But, however, the CIT-A found that the said appeal was signed by another director, not by the said person, who was under treatment. Taking into considerations the submissions of the ld.AR, the reasons stated M/s. Somu Properties Pvt. Ltd 2 in the condonation petition and in the interest of justice, we remit the issue to the file of the CIT-A with the direction to condone the delay and adjudicate the issue(s) on merits afresh and to pass an order as per law. The assessee is also directed to appear before the CIT-A to prosecute its case properly without seeking any adjournment.