If facts are similar, Tribunal directs CIT(A) to re-decide the appeal in line with direction issued by Tribunal in its earlier order

At the time of hearing, the learned AR submitted that the assessee company has not received assessment order passed by the Assessing Officer u/s 148 r/w section 143(3) for the assessment year 2002- 03 as stated by the Assessing Officer that the order was dispatched by speed post on 31st December, 2009. The company received notice u/s 220(1)(i) of the Act for the outstanding payment and thereafter the assessee informed the Assessing Officer that he has not received the order and requested for certified copy.

In these circumstances, the company was under the bona fide belief that the appeal filed by the assessee is in time and there is no need for any condo nation of delay. He also submitted that the reasons for not receiving the order which was dispatched on 31.12.2009 probably on account of dispatching the order at the address B-193, Lok Vihar, Pitampura, Delhi while the address at the time was B-324 Lok Vihar, Pitampura, Delhi-110034. These facts also clear from the notices issued u/s 156 which is placed at page no.1 of the paper book and penalty notice placed at page 3 of the paper book. He requested to set aside the issue to the file of the CIT(A) to decide afresh including the issue related to delay in filing the appeal.

Since issue involved is identical and facts are similar. Therefore, we set aside the order of CIT(A) and restore the matter back on his file with the direction to re-decide the appeal in line with the direction issued by the Tribunal in its earlier order.

INCOME TAX APPELLATE TRIBUNAL, DELHI

ITA No. 4492/Del./2011 – (Assessment Year: 2003- 04)

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