DUTTA PROPERTIES,KOLKATA vs. ITO, WD-53(1), KOLKATA, KOLKATA

It is noticed that the present appeal was filed with a delay of 81 days and to that effect an affidavit filed stating that the appeal was filed taking into consideration a recent decision on a identical issue declaring the rental income received from godown/warehouse is an income from Business or profession and on hearing the both the parties, we condone the delay and admit the appeal.

The only issue is to be decided in this appeal as to whether the CIT- A is justified in dismissing the appeal of assessee without considering the condonation petition as filed before him in the facts and circumstances of the case.

It was submitted by the Ld.AR of the assessee that the CIT-A did not appreciate the reasons as stated in the delay condonation petition filed by the Assessee and dismissed the appeal without condoning the delay. He further submits that the Assessee authorised Miss Garima Baid as an authorised representative to file appeal and prosecute the same. The Assessee came to know in the first week of June 2015 that she did not file the appeal in time in view of her engagement to Shri Deepak Jain. He also submits that the said delay neither wilful nor intentional as it was beyond their control and urged to remand the appeal to the file of the CIT-A.

The Ld. DR has not objected to the proposition as made by the ld.AR of the assessee.

Heard rival submissions and perused the material available on record. We find that the reasons as stated by the Ld.AR and as deposed by way of an affidavit dt: 02-08-2016 by one of the partners of the Assessee that the appeal was not filed in time in view of the reasons as stated above. We find that that the CIT-A dismissed the said appeal without considering the same. In such circumstances in the interest of justice and taking into consideration the submission as submitted by the Ld.AR before us, we deem it fit and proper to remand the appeal to the file of CIT-A to condone such delay and dispose of the appeal on merits and to pass an order in accordance with law. The assessee shall be at liberty to file/produce evidences, if any, to substantiate its claim and shall co-operate with the CIT-A in further appellate proceedings. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.