SHENOY VIDYASAGAR,KANCHIPURAM vs. ITO, NON CORP WARD2(3), KOCHI

Brief facts of the case are that the assessee is an individual deriving income from salary. The assessee filed the return of income on 26.07.2014 declaring total income of Rs. 4,06,590/- after claiming certain deductions amounting to Rs. 2,68,552/- in Form 16 without filing any supporting evidences. Therefore, the Income Tax Officer, Non-corporate Ward – 2(3) (hereafter “the AO”) completed the assessment vide order dated 07.06.2016 passed u/s. 143(3) of the Income Tax Act, 1961 (the Act) at a total income of Rs. 6,75,140/- by making the addition of Rs. 2,68,552/-.

Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal.

I heard the rival contentions of both the parties and perused the material available on record. At the outset I find that the CIT(A) has dismissed the appeal in limine without condoning the delay in filing the appeal. The appeal was filed before the learned CIT(A) with a delay of 117 days. The appellant filed a petition praying for condonation of the delay explaining the reasons therein. The CIT(A), without dealing with as to how the explanation tendered by the appellant is not reasonable or sufficient, merely refused to condone the delay by holding that the appellant has failed prove sufficient cause for the delay in filing the appeal. Therefore, in the above circumstance I remand the matter back to the CIT(A) for de novo adjudication in accordance with law after affording reasonable opportunity of hearing to the assessee.

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