AVR HOTELS & RESORTS PVT. LTD.,NORTH 24 PARGANAS vs. ITO, WARD 8(1), KOLKATA

At the outset, We note that the appeal of the assessee is barred by limitation by 8 days. After taking into consideration the condonation petition filed by the assessee and reasons for late filing of appeal as cited before us, we are of the view that the Assessment Year: 2015-16 AVR Hotels & Resorts Pvt. Ltd. delay in filing the appeal is for bonafide and genuine reasons and accordingly the delay of 8 days is condoned and appeal is admitted for adjudication.

At the outset, we note that the appeal of the assessee has been decided by the Ld. CIT(A) ex-parte dismissing the same in liminie for not presenting the appeal in terms of Section 249(3) of the Act and also there being not substantial and cogent reasons for not presenting the appeal within the time allowed. The appeal was late by 24 days as per the ld CIT(A).Thus the appeal of the assessee was decided without deciding the issues on merit by the First Appellate Authority. In our opinion the said order is not in consonance with the provisions of section 250(6) of the Act which mandatorily require the ld CIT(A) to dispose of the appeal by stating the point of determination, decision thereon and reasons for such decision. Therefore the present appeal needs to be restored to the file of Ld. CIT(A) so that the appeal could be decided on merit in view of principle of natural justice and fair play. Accordingly we restore the appeal to the file of Ld. CIT(A) with the direction to decide the same on merit after affording a reasonable opportunity of hearing to the assessee.