LARSON CHERIAKKARA LONAPPAN,THRISSUR vs. ITO, WARD-2(3), THRISSUR

The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Appeals) dated 19th February, 2024 having DIN & Order No.ITBA/APL/S/250/2023-24/1061155662(1) and relates to the assessment year 2015-2016.

Brief facts of the case are that the assessee is a salaried employee working in a family run hotel business. The assessee has filed his return of income for the impugned year declaring income of Rs.2,62,620 on 22nd March, 2017. The same was processed u/s.143(1) and thereafter selected for scrutiny. During the course of assessment proceedings, the Assessing

Aggrieved with the order of the AO, the assessee preferred an appeal before the learned CIT(A). The ld.CIT(A) dismissed the appeal of the assessee in limine without condoning the delay of 7 days.

Feeling aggrieved, the assessee has come up in appeal before us. In the grounds of appeal the assessee has prayed that the matter may be restored to the file of the CIT(A).

The learned Departmental Representative relied upon the orders of the authorities below. No one appeared on behalf of assessee, despite service of notice of hearing. Since the issue is limited to the extent of condoning the delay of seven days happened before the CIT(A), we are hearing the matter.

After perusing the material available on record, we are of the view that there was a reasonable cause for not filing the appeal within time, as the assessee was unable to link the PAN and Aadhaar. Therefore, we hereby condone the delay of 7 days happened before the ld.CIT(A) and direct the CIT(A) to decide the appeal on merits. Needless to say that the CIT(A) would grant sufficient opportunities to the assessee before passing any order.

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