MULAYAM SINGH,GHAZIABAD vs. ITO, WARD- 1(4), GHAZIABAD

Facts of the case, in brief, are that the assessee is an individual. The assessment in this case was completed u/s 147/143(3) determining the total income at Rs.17,92,560/- as against returned income of Rs.1,31,131/-. The Assessing Officer in the said order has made addition of Rs.16,61,424/- on account of short term capital gain on sale of residential plot bearing Plot No.10- A/63 at Sector-10A, Vasundhara, Ghaziabad on 05.11.2015. Since the appeal was filed late as per ITNS 51, the ld. CIT(A) dismissed the appeal trading the same as non-est on account of delay in filing of the appeal.

Aggrieved with such order of the ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds :-

The ld. counsel for the assessee submitted that the assessment order was not properly served on the assessee and it was sent to a wrong address for which the assessee could not obtain the order. Subsequently, he obtained a certified copy from the Assessing Officer and within 30 days of receipt of the said order, the assessee filed the appeal before the CIT(A). He accordingly submitted that the delay in filing of the appeal before the CIT(A) if any be condoned and the assessee should be given an opportunity to substantiate his case on merit before the CIT(A).

The ld. DR on the other hand strongly supported the order of the ld. CIT(A). He submitted that the demand notice was served on the assessee on 14.12.2015 and the assessee preferred an appeal before the ld. CIT(A) on 19.05.2016. Therefore, there is no justifiable reason for condoning the delay as there was no reasonable cause for filing of the appeal before the CIT(A). He accordingly submitted that the ld. CIT(A) is fully justified in dismissing the appeal on account of delay in filing of the appeal.

I have considered the rival arguments made by both the sides and perused the material available on record. I find from the order of the ld. CIT(A) that the assessee at the time of hearing has filed a copy of the letter obtained from Mohan Nagar Zone, Ghaziabad Nagar Nigam Office confirming the address of the assessee at House No.594, Shyam Park Main, Sahibabad, Ghaziabad. He has also filed the copy of House Tax Receipts, copy of Aadhar Card, Copy of Voter ID Card and Bank Pass Book showing the address of the assessee at House No.594, Shyam Park Main, Sahibabad, Ghaziabad. However, a perusal of the assessment order shows that the order was sent to the following address :-

Thus, apparently it is seen that the assessment order was sent to an address other than the address mentioned by the Assessing Officer. Although the various challans produced by the assessee in the Paper Book show that the address mentioned in the challans is the same as per the address in the assessment order, however, considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the ld. CIT(A) with a direction to condone the delay in filing of the appeal and decide the appeal on merit. Needless to say, the ld. CIT(A) shall give due opportunity of being heard to the assessee and decide the issue as per fact and law. The grounds raised by the assessee are accordingly allowed for statistical purposes.

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