VIJAY PAL,DELHI vs. ITO, WARD-4(5), GURGAON

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal 1 Centre [NFAC] [hereinafter referred to CIT (Appeals)] New Delhi, dated 16.11.2021 for assessment year 2012-13.

At the outset, the ld. Counsel submits that the ld. CIT (Appeals) dismissed the appeal of the assessee without condoning the delay of 114 days. The ld. Counsel submits that the assessee has not received the copy of the assessment order and assessee came to know only when the recovery proceedings were initiated and a notice for recovery of demand was issued to the assessee. The ld. Counsel submits that the assessee also filed an affidavit deposing that the ex-parte re-assessment order dated 24.10.2019 passed in his case for assessment year 2012-13 came to be known only on 15.02.2020 when notice for recovery was received and the assessee then filed appeal before the ld. CIT (Appeals). It is submitted that the delay is not willful and the assessee has reasonable cause in filing the appeal with delay and thus the ld. CIT (Appeals) should have condoned the delay.

The ld. DR has no serious objection in condoning the delay and hearing the appeal on merits.

On hearing both the sides and going through the orders of the authorities below and the affidavit furnished by the assessee, we are of the view that there is a reasonable cause for the assessee for not filing the appeal in time. Thus, delay in filing the appeal before the ld. CIT (Appeals) is hereby condoned and this appeal is restored to the file of the ld. CIT (Appeals) for deciding the appeal on merits after providing adequate opportunity of being heard to the assessee. Grounds raised by the assessee are allowed for statistical pruposes.

In the result, appeal filed by the assessee is allowed for statistical purposes.