INCOME TAX ACT, 1961

Section 254

Appeal (Tribunal) - Application for condonation of delay - Validity -

AO passed the assessment order under section 143(3) read with section 144C. Assessee, however, filed the appeal before CIT(A) with a certain delay. CIT(A), however, in the absence of any specific application for condonation of delay and considering the material on record, dismissed the appeal of assessee holding it to be time barred. Held: Once sufficient material is available on record and assessee made a plea for condonation of delay in statement of facts, that is sufficient for CIT(A) to deal with the submission of assessee whether to condone the delay in filing the appeal or not. It was clear that appeal of assessee was filed within the period of limitation. Therefore, there was no occasion for CIT(A) to hold that appeal of assessee was time barred and should not be admitted to decide on merits. Accordingly, matter was remanded back to CIT(A) with a direction to re-decide the appeal of assessee on merits and by giving reasonable, sufficient opportunity of being heard to assessee.

REFERRED : Ketan V Shah v. ACIT (2010) 7 taxmann.com 88 (Mum.)

FAVOUR : In assessee's favour by way of remanad

A.Y. :

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