MAITREYEE BISWAS,KOLKATA vs. D.C.I.T - 51,KOLKATA, KOLKATA

This appeal by assessee is arising out of order of CIT(A)-XXXII, Kolkata vide Appeal No. 56/XXXII/11-12/Cir051/Kol dated 23.04.2013. Assessment was framed by DCIT, Circle- 51, 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 27.12.2010.

The only issue in this appeal of assessee is against the order of CIT(A) in dismissing the appeal as not maintainable for the reason that the assessee was unable to prove the delay of 33 days.

We have heard rival submissions and gone through facts and circumstances of the case. Brief facts are that the AO framed assessment u/s. 143(3) of the Act for the relevant AY 2008- 09 vide his order dated 27.12.2010. the appeal was filed before CIT(A) on 29.07.2011 and assessment order was received by assessee on 27.05.2011. The due date for filing of appeal before CIT(A) was 26.06.2011. But the assessee filed appeal before CIT(A) on 29.07.2011 thereby causing delay of 33 days. Now Ld. Counsel for the assessee before us stated that the assessee has filed affidavit before CIT(A) stating the reason for delay of 33 days that the assessee’s counsel was not available for almost one month as he was away from Kolkata and hence, appeal could not be submitted in time. But even after that the assessee’s previous counsel could not come back to Kolkata he after receiving penalty order u/s. 271(1)(c) of the Act dated 24.06.2011 changed the counsel and filed this appeal before CIT(A). Before us, Ld. Counsel for the assessee also pleaded mercy. In view of the reason stated, Ld. Sr. DR has not seriously objected for condonation of delay. In view of the above, we condone the delay before CIT(A) and direct him to adjudicate the appeal on merits. Accordingly, the appeal of assessee is allowed for statistical purposes. 6. In the result, appeal of assessee is allowed for statistical purposes. Order pronounced in the open court. Sd/- Sd/- (Waseem Ahmed) (Mahavir Singh) Accountant Member Judicial Member