SISTER NIVEDITA TAKNIKI SHIKSHA SAMITI,BHOPAL vs. NFAC / DCIT, DELHI

Before us, there is 6 days delay which is condoned by us.

It appears and also submitted by the Ld.AR that there was some delay in filing appeal before the first appellate authority. The explanation rendered by the assessee was not found acceptable and delay, therefore, was not condoned. Thus, the issues remained undecided by the first appellate authority.

Upon perusal of the record and after hearing the submission made by the Ld.AR and the affidavit explaining such delay filed before us in preferring the appeal before the Ld. CIT(A), it appears to be satisfied as there was some mis- communication in regard to the service resulting in late filing of appeal. Thus, upon going through the entire records of the case and upon hearing the Learned Counsel appearing for the assessee and the Ld.DR who with all his fairness not raised any serious objection, the reason for delay is found to be acceptable. In that view of the matter, the delay is hereby condoned.

However, for the ends of justice, in our considered opinion, the instant issue is required to be decided afresh by the Ld.CIT(A). We, therefore, dispose of this appeal by remitting the issue to the file of the Ld.CIT(A) with a direction upon him to decide the same on merit after examining the issues on the basis of the written submission to be filed by the assessee and any other evidence which the assessee may choose to file for proper adjudication of the matter.

In the result, assessee’s appeal is allowed for statistical purposes. to 129/Ind/2022 (Sister Nivedita Takniki Shiksha Samiti vs. NFAC/DCIT) Asst.Year.– 2013-14 to 2015-16 - 3 -

In the combined result, all three assessee appeals are allowed for statistical purposes.