SHAMBHU GHOSH,SILIGURI vs. ITO, WARD-1(3), SILIGURI

The caption appeal filed by the assessee is directed against the order passed by the Addl./JCIT(A)-10, Mumbai dated 15th March, 2024, arising out of the Assessment order dated 22nd December, 2019, passed under Section 144 of the Income-tax Act, 1961 (the Act).

At the outset, the learned Authorized Representative of the assessee stated that the impugned order passed by learned Addl./JCIT-10, Mumbai, was dismissed, without considering the contention of delay in filing the appeal before him, by simply dismissing the appeal of the assessee without adjudicating on the merit of the case. Therefore, instant appeal may be set aside to the file of

On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.

We after hearing the submission of the parties and perusing the material available on record, we find that instant impugned order passed by learned addl./JCIT was dismissed without looking into the merits of the case by simply dismissing the appeal of the assessee on the ground that the appeal was filed belatedly. We therefore, feel it necessary to remand back the whole issue to the file of the learned Addl. / JCIT with a direction to consider such prayer made by assessee by condoning the delay in filing the appeal before him and adjudicate the matter on the merits of the case. The assessee also directed to appear before the learned Addl./ JCIT as and when the notice will serve to him. In terms of the above, the appeal of the assessee is allowed for statistical purposes.

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