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The Assistant Commissioner of Income Tax,Central Circle-I,Madurai. Vs. Smt. Kala Karmegam,343, East Street,Anna Nagar, Madurai.
June, 18th 2012
                              MUMBAI BENCH I' BENCH


                               ITA No.4898/Mum/2010
                             Assessment Year: 2006 -07

Jiny Textiles Pvt Ltd.,                     Income Tax Officer 10(2)(4),
9A/104, Neelam Nagar Phase-II,              Mumbai
Prataprao Gujjr Marg,
Mulund(E), Mumbai-81                 Vs.
PA No .AABCJ 4226 B

(Appellant)                                 (Respondent)

                            Appellant by : None
                            Respondent by: Shri Parthasarthi Naik

Date of hearing:             7.6.2012
Date of pronouncement:        15. 6.2012


Per B.R.Mittal, JM:

       The assessee has filed this appeal for assessment year 2006-07 against order
dated 29.3.2010 of ld CIT(A)-21, Mumbai.

2.     We observe that ld CIT(A) has dismissed the appeal of assessee, which was
barred by limitation. Ld CIT(A) has stated that assessee has not requested condonation
of delay nor any explanation was filed for delay in filing the appeal and, therefore,
appeal was dismissed as not maintainable.

3.     In the ground of appeal taken before us, assessee has stated that the delay was
due to bonafide reason as assessee was under mistaken belief that appeal was to be
filed within 60 days and not 30 days. Therefore, the delay was 26 days in filing the
appeal before ld CIT(A)..
                                               2                            ITA No.4898/Mum/2010

                                                                         Assessment Year: 2006 -07

4.     Considering the facts of the case and reasons stated by the assessee, we are
satisfied that the delay in filing of appeal before ld CIT(A) was due to a reasonable
cause. Therefore, in the interest of justice, we condone the delay in filing the appeal
before ld CIT(A) and restore the appeal to his file with a direction to decide the appeal
on merits after giving due opportunity of hearing to both parties and considering such
evidences as may be placed before him.

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

       Pronounced in the court on       15th       June, 2012

             (N.K.BILLAIYA)                                      (B.R. MITTAL)
           Accountant Member                                    Judicial Member

Mumbai, Dated        June, 2012
Copy to:
1. The appellant
2. The respondent
3. Commissioner of Income Tax (Appeals),21, Mumbai
4. Commissioner of Income Tax, MC-X , Mumbai
5. Departmental Representative, Bench `I' Mumbai

//TRUE COPY//                                                   BY ORDER

                                               ASSTT. REGISTRAR, ITAT, MUMBAI
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