SRI GOUTAM PAL,COOCHBIHAR vs. ITO, WARD-2, COOCHBEHARL, COOCHBIHAR

As noted, at the outset, there is a delay of 10 days on the part of the assessee in filing this appeal before the Tribunal. In this regard, the assessee has filed an application seeking condonation of the said delay and keeping in view the reasons given therein, which are duly supported by an affidavit filed by the assessee, I am satisfied that there was a sufficient cause for the delay of 10 days on the part of the assessee in filing this appeal before the Tribunal. I, therefore, condone the said delay. ./2014 Assessment year: 2011-2012 Page 2 of 2

In the affidavit filed before me, the assessee has also explained the reasons for the non-compliance on his part to the notices issued by the ld. CIT(Appeals) fixing the appeal of the assessee for hearing from time to time. Keeping in view the said reasons, I am of the view that there was a sufficient cause for the non-appearance of the assessee before the ld. CIT(Appeals) when his appeal was fixed for hearing. I, therefore, set aside the impugned order passed by the ld. CIT(Appeals) ex parte and remit the matter back to him for deciding the appeal of the assessee afresh after giving one more opportunity of being heard to the assessee. As undertaken in the affidavit, the assessee shall make due compliance before the ld. CIT(Appeals) and extend all possible cooperation in order to enable the ld. CIT(Appeals) to dispose of the appeal expeditiously.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on August 19, 2016.