SHRI RAMJIBHAI ARJANBHAI PANSARA,JAMNAGAR vs. THEINCOME TAX OFFICER, WARD-3(5),, JAMNAGAR

The assessee has raised the following ground of appeal:

The assessee filed its return of income on 12.09.2014 declaring total income of Rs.3,33,482/-. The assessment order was passed on 26.10.2016 thereby making addition of Rs.30,01,332/- under Section 56(2)(viii) of the Income Tax Act, 1961.

Being aggrieved by the assessment order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee on the ground of delay.

Ld. DR relied upon the assessment order and the order of the CIT(A).

We have heard the Ld. DR and perused all the relevant material available on record. The assessee in grounds of appeal has categorically explained that the assessee was located in village and not much literate and because of personal difficulties could not approach the Chartered Accountant situated at Anand and therefore, there was delay of 51 days in filing the appeal before the CIT(A). This appears to be genuine reason and, therefore, the delay in filing the appeal before the CIT(A) is condoned and in the interest of justice we remand back the issues on merit to be decided by the CIT(A) afresh. Needless to say the assessee be given opportunity of hearing by following the principles of natural justice.

In the result, appeal of the assessee is partly allowed for statistical purposes.