INCOME TAX ACT, 1961

Section 250(6)

Appeal [CIT(A)] - Ex-parte order - Dismissal of the appeal by CIT(A) on the ground of delay of 21 days in filing of appeal -

This appeal was filed by assessee against the Order of CIT(A). Registry had pointed out that the appeal filed by assessee was barred by limitation by 53 days. During the course of hearing, the assessee reiterated the contents of the aforesaid application and submitted that since the order of CIT(A) was not received by the assessee due to change in address and when one of the tenants residing at the old address of the assessee provided the order passed by CIT(A) the assessee filed the appeal. Thus, there was no mala fide intention in not filing the appeal with in time and that the delay, if any, was beyond the control of the assessee. Held: CIT(A) dismissed the appeal of the assessee for the reasons that there was delay in filing the appeal before him. In this regard, explanation of the assessee is that due to theft in his shop, he remained busy in police enquiry, in support of his claim he furnished the additional evidences which were not before CIT(A). The said evidences are a cutting of news paper wherein the news relating to the theft in the shop of the assessee is published and the copy of the FIR. CIT(A) dismissed appeal of assessee for reasons that the assessee could not furnish any documentary evidence in support of his claim. Delay in filing the appeal before CIT(A) occurred due to the involvement of the assessee in police enquiry relating to theft in his shop and his illness. Therefore, matter was remanded back to CIT(A) to be adjudicated afresh.

REFERRED :

FAVOUR : Matter remanded

A.Y. : 2012-13

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