ITAT Condones Delay in filing Appeal due to Professional Lapse of Tax Consultant

Ishwarsingh Ramchandra Jangid Vs ITO (ITAT Ahmedabad)

Prima facie it appears that the assessee is not in town during the specific period of assessment proceedings as well as the proceedings before the CIT(A) and the assessee’s consultant has not taken proper measure for filing the appeal before the CIT(A) and also not appeared before the CIT(A) which is a professional lapse and cannot be attributed to the assessee. Therefore, we are condoning the delay in filing the appeal before us as well as before the CIT(A). Since the CIT(A) has not decided the issues on merit it will be appropriate to remit back the matter contested by the assessee to the file of the CIT(A) for proper adjudication on merit. It is directed that the assessee will fully cooperate with the proceedings before the CIT(A) and will not delay the proceedings. If the assessee did not appear before the CIT(A), the CIT(A) will take appropriate cognizance of the assessee’s conduct and decide the matter on merit. Needless to say the assessee be given opportunity of hearing by following principle of natural justice.

FULL TEXT OF THE ORDER OF ITAT AHMEDABAD

This appeal is filed by the assessee against the order dated 31.05.2019 passed by the Ld. CIT(Appeals)-11, Ahmedabad for A.Y. 2010­11.

2. The grounds of appeal raised by the assessee read as under:

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