Case Law Details
HS Finish Profiles India Pvt. Ltd. Vs DCIT (ITAT Delhi)
The assessee has assigned reasons for condoning the delay is that, ‘the Assessment order has been misplaced by the Advocate and has not handed over the same to the assessee and the assessee came to know about passing of the assessment order only when the assessee was served with the penalty Notice on 30-05-2018 and thereafter filed the Appeal’. The Ld.CIT(A) was not convinced with the reasons assigned for the delay and found the same as not a reasonable cause in filing the Appeal belatedly. Further, since the assessee has not attended the appellate proceedings, Ld CIT (A) has dismissed the appeal without deciding the Appeal on merit.
In our opinion, by considering the reasons assigned by the Assessee for condoning the delay in filing appeal before the CIT (A), the Ld. CIT (A) ought to have taken liberal view and condoned the delay of 135 days in filing the Appeal and should have decided the Appeal on merit. We are of the view that, if the delay in filing the Appeal is condoned and remand the matter to the CIT(A) for deciding the Appeal on merit, the substantial justice would be render.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal is filed by the assessee for assessment year 2015-16 against the order of the ld. Commissioner of Income Tax (Appeals)–15, New Delhi, dated 30.09.2019.
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