Case Law Details
Surender Vs ITO (ITAT Delhi)
The assessee has suffered an assessment order dated 14/12/2016, but the assessee has challenged the same before the CIT(A) with a delay of 224 days. It is the case of the assessee before the Ld. CIT(A) for condoning the delay is ‘that the assessee was under the impression that his previous counsel is well presenting the case before the Ld. Income Tax Officer. His Counsel never told the assessee that case was decided ex-parte. Whenever, the assessee asked about the demand raised by the Department, his counsel told him he will get it waived from the Department. Since, no result obtained by the previous counsel, the assessee contacted new counsel who has approached the authority, applied for the certified copy and received the same on 31/08/2017. Immediately filed the Appeal before the CIT(A).’
It is seen from the order of the Ld.CIT(A) that the Ld.CIT(A) has dismissed the Appeal not being convinced with the reasons assigned by the assessee for condoning the delay. We are of the considered opinion that the Ld.CIT (A) ought to have applied liberal view in condoning the delay for the reasons stated by the assessee for condoning the delay and should have decided the matter on merit. Therefore, in the interest of justice, we deem it fit to condone the delay of 224 days in filing the Appeal before the Ld.CIT (A) by allowing the Ground No. 2 of Appeal for statistical purpose. Accordingly we condone the delay of 224 days delay in filing the Appeal before the CIT(A) and direct the CIT(A) to decide Appeal filed by the assessee on merits in accordance with law. All the contentions of the assessee are kept open.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal is filed by the assessee for assessment year 2014-15 against the order of the ld. Commissioner of Income Tax (Appeals)–I, Gurgaon, dated 24.09.2018.
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