SHYAM BATI,GURGAON vs. ITO,WARD-4(2), GURGAON

When the appeal was called for hearing neither the assessee nor any authorized representative appeared nor any adjournment application has been filed despite several notices. However, or perusal of the appeal records and impugned order, we find that the appeal can be disposed of ex-parte qua assessee after hearing the arguments of ld. Senior DR. Therefore we proceed to adjudicate the appeal ex-parte qua assessee.

From the First Appellate Order, we note that the ld. CIT(A) has dismissed prayer of condonation of delay of four days in filing appeal before him. The cause shown by the assessee, as has been noted by the ld. CIT(A) at page no. 3 of the order is that the filing of appeal is delayed because the PAN of appellant is not linked with the Aadhar card and it show validation failed while validating it with bank account. So the appellant for DSC and it took 4 days for preparing it. The ld. CIT(A) dismiss the appeal in limine without adjudicating the grounds of assessee as appearing in Form no. 35 ignoring the provision of sub section (6) of section 250 of the Act.

In our consider view the, although the ld. Senior DR has supported the dismissal of condonation of delay of four days, but we find that the cause shown by the assessee was beyond his control and the small delay of four days ought to have condone by the ld. CIT(A). Therefore delay of four days in filing appeal before the ld. CIT(A) is condoned and matter is restored to the file of ld. CIT(A)for adjudication of first appeal after allowing due opportunity of hearing to the assessee.

In the result, the appeal is allowed for statistical purposes.