VIJAYSHREE INDUSTRIES PVT. LTD.,KOLKATA vs. DCIT-CIRCLE-1, KOLKATA, KOLKATA

Per Shri Mahavir Singh, JM: This appeal by assessee is arising out of order of CIT(A)-XX1V, Kolkata vide Appeal No. 1208/CIT(A)-XX1V/C-1/12-13 dated 06.08.2013. Assessment was framed by DCIT, Circle- 1, Kolkata u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2008-09 vide his order dated 31.12.2010. 2. At the time of hearing we find that the CIT(A) dismissed the appeal of assessee as the appeal of assessee was delayed by 44 days. The CIT(A) did not condone the delay by stating that the Accountant has no role in filing appeal and assessee should have engaged another person for this work. We find that Accountant is an important person in filing of appeal and he was on leave due to viral fever and, therefore, there was a delay of 44 days. I find that the cause of the delay is quite reasonable and condone the delay occurred before CIT(A) and set aside the matter back to the file of CIT(A) for adjudication on merits.