I.T.A. NO. 19/DEL/2012


                  IN THE INCOME TAX APPELATE TRIBUNAL

                       DELHI BENCH "SMC": NEW DELHI

          BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER

                             ITA No. 19/Del/2012
                                A.Y. : 2001-02

Yogesh Pandit & Co.,                           vs.    ITO, Ward-2,
C/o Maqsood A. Adam, Advocate,                        Buland Shahr (UP)-2013001
09, Zila Parishad Market, 1st floor,
Court Road, Kala Aam,
Buland Shahr (UP) ­ 201 301
(PAN : AAAFY3929L)

(Appellant)                                                (Respondent)
                   Assessee by         :       None
                   Department by       :       Dr. B.R.R. Kumar, Sr. D.R.
                                       ORDER
      This appeal by the Assessee is directed against the order of the
Ld. Commissioner of Income Tax (Appeals), Meerut dated 17.3.2009
pertaining to assessment year 2001-02.

2.    In this case total taxable income was computed by the Assessing
Officer at ` 1,18,760/-.






3.    Upon assessee's appeal Ld. Commissioner of Income Tax (A)
noted that there was 45 days in filing the                appeal before the Ld.
Commissioner of Income Tax (A). Assessee in this regard also
submitted     a medical certificate            before the Ld. Commissioner of
Income Tax (A).       However, Ld. Commissioner of Income Tax (A) has
not accepted the medical certificate and he opined that 45 days is not
required for rest due to typhoid fever.              Hence, Ld. Commissioner of
Income Tax (A) dismissed the assessee's appeal.

4.    Against the above order the assessee is in appeal before me.

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                                                               I.T.A. NO. 19/DEL/2012


5.     I have heard the Ld. Departmental Representative and perused
the records.       None appeared on behalf of the assessee. However, in
my considered opinion, the matter may be disposed of by hearing the
Ld. Departmental Representative and perusing the records.                   I have
carefully considered the records, in my considered opinion, there was
a    reasonable     cause for    not   filing   the   appeal   before    the    Ld.
Commissioner of Income Tax (A) in time.                 Hence, I condone the
appeal of the assessee and remit back the issue to the file of the Ld.
Commissioner of Income Tax (A). The Ld. Commissioner of Income Tax
(A) shall adjudicate the matter on merits and decide accordingly.
Needless to add that the assessee should be given adequate
opportunity of being heard.






6.     In the result, the appeal filed by the assessee stands allowed for
statistical purposes.
        Order pronounced in the open court               on 23/7/2012, upon
conclusion of hearing.
                                                               SD/-

                                                         [SHAMIM YAHYA]
                                                      ACCOUNTANT MEMBER
Date: 23/7/2012
SRBhatnagar
Copy forwarded to: -
1.     Appellant    2.   Respondent    3.   CIT   4.CIT (A)    5.     DR, ITAT
                                TRUE COPY                      By Order,

                                       Assistant Registrar, ITAT, Delhi Benches




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