M/S. TOFFEE AGRICULTURAL FARMS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

There is a delay of 410 days in filing the present appeal before the Tribunal. The assessee has filed a condonation of delay application and also a duly sworn affidavit explaining the reasons for the delay. Learned DR has opposed the submissions of the learned counsel for the assessee regarding the issue of condonation of delay.

We have heard the rival submissions with regard to the issue of condonation of delay in filing the appeal before the Tribunal. We find that from the contents of the condonation of delay application and the 2 ITA-3595/Del/2013 duly sworn affidavit of Shri Prashant Sahni, director of the assessee company, it is clear that the assessee company has instructed its tax counsel to file an appeal before the ITAT but the appeal was not filed by the said counsel and the assessee came to know of these facts only on 6th May, 2013 and, as a result, had to change its tax counsel so as to file the appeal before the ITAT. In these facts of the case, we are of the view that it is a fit case for condonation of delay in filing the present appeal before the Tribunal. Accordingly, the delay in filing the present appeal is condoned and the issues in the grounds of appeal of the assessee are restored to the file of the learned CIT(A) to pass a de novo appellate order in accordance with law after allowing due opportunity of hearing to both the parties. We direct accordingly.

In the result, the appeal of the assessee is allowed for statistical purposes. Decision pronounced in the open Court on 5th October, 2015.