Prakash Chandra Joshi, Nainital vs Assessee

Shri Prakash Chandra Joshi, vs. Income Tax Officer - II, Lakhanpur, Tera Road, Kashipur. Ramnagar, Nainital, Uttarakhand - 244 715.

(PAN : ADUPJ7117L)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri K. Sampath, Advocate REVENUE by : Shri Vikram Sahay, Senior DR

ORDER

PER B.C. MEENA, ACCOUNTANT MEMBER :

This appeal filed by the assessee emanates from the order of the CIT

(Appeals)-II, Dehradun dated 22.10.2012 for the assessment year 2009-10.

2. The CIT (A) has dismissed the appeal of the assessee in limine on account of

not filing the appeal in time. The assessee submitted before him that he was

physically unfit during the relevant period. Before us, the appeal is also delayed,

however, a condonation of delay application has been filed and it was pleaded that the

assessee had not been staying at the address marked for the dak at Lakhanpur, Tera

Road, Ramnagar, Nainital due to poor state of the building which required massive

repairs. It is submitted that for this reason, the dak delivered at the said address could 2 ITA NO.5204/Del/2013

not reach to assessee in time. It was pleaded that since the assessee was staying at

Mallital, Nainital during that period and he was getting medical treatment, therefore,

delay may be condoned.

3. We have heard both the sides on this issue and due to physical illness of the

assessee and all other reasons mentioned during appellate proceedings, we condone

the delay as a unique case of delay and hear the appeal.

4. In the appeal, the assessee has also pleaded that the CIT (A) has erred in not

condoning the delay for filing the appeal. CIT (A) dismissed the appeal of assessee in

limine. After hearing both sides, in the interest of justice and equity and for the reason

of illness of the assessee and other reasons narrated during appellate proceedings like

not staying at the dak address during the relevant period, we find it appropriate to set

aside the order of CIT (A) and restore the matter to the file of the CIT (A) with a

direction to decide the appeal on merits, of course after providing an opportunity of

being heard to the assessee. We order accordingly.

5. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in open court on this 23rd day of February, 2015.

Sd/- sd/- (C.M. GARG) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated the 23rd day of February, 2015 TS 3 ITA NO.5204/Del/2013

Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A)-II, Dehradun. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.