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Sh. Puneet Jain Prop. M/s Paras Paper Centre, 517/2, Mahaveerji Nagar, Meerut Vs. Income Tax Officer, Ward-2(1), New Delhi
September, 03rd 2015
                                                            ITA NO.3966/Del/2014

                       DELHI BENCH "F", NEW DELHI

                     I.T.A. No. 3966/DEL/2014
                            A.Y. 2008-09
SH. PUNEET JAIN                          INCOME TAX OFFICER,
517/2,    MAHAVEERJI      NAGAR,         NEW DELHI



(APPELLANT)                                     (RESPONDENT)

         Assessee by                   :    NONE
        Department by                  :    Sh. RAVI JAIN, CIT(DR)

                       Date of Hearing : 02-09-2015
                       Date of Order       : 02-09-2015
     This appeal by the Assessee is directed against the order of the

Ld. Commissioner of Income Tax (Appeals), Meerut dated 28.3.2014

pertaining to assessment year 2008-09 on the following grounds:-

             1.     That the   CIT(A) has not provided any opportunity

                    being heard to explain the reason for delay in filing

                    of appeal from the Form No. 35. Penalty              order

                                                        ITA NO.3966/Del/2014

                clearly shows that the appeal is filed after obtaining

                certified copy of penalty order because the penalty

                order was not served upon the assessee. Hence,

                penalty imposed by AO and confirm by the CIT(A) is

                bad in law and against the principles of natural


          2.    That CIT(A) has not decided the appeal on merits

                hence, confirmation is arbitrary, unjust and not

                according to law.

          3.    That the assessee has right to add, delete or modify

                any grounds during the appeal proceeding.

2.    In this case, Notice of hearing to the assessee was sent by the
Registered AD post, in spite of the same, assessee, nor his
authorized representative appeared to prosecute the matter in
dispute, nor filed any application for adjournment. Keeping in view
the facts and   circumstances of the present case and the issue
involved in the present Appeal, we are of the view that no useful
purpose would be served to issue notice again and again to the
assessee, therefore, we are deciding the present appeal exparte qua
assessee, after hearing the Ld. DR and perusing the records.

3.   During the hearing, Shri Ravi Jain, Ld. CIT(DR) appeared and
stated that the assessee has filed the Appeal before the Ld. CIT(A),
which was barred by limitation.         He further stated that assessee
even has not filed the Application for condonation of delay and
therefore, the Ld. CIT(A) has dismissed the appeal of the assessee

                                                            ITA NO.3966/Del/2014

being time barred, as per law.            He then requested that the
impugned order may be upheld.

4.    We have heard the Ld. DR and perused the relevant records.
For the sake of convenience, we are reproducing the relevant
paragraph of the Ld. CIT(A) 's conclusion as under:-

                 "The appellant has not made any application
                 regarding condonation of delay also. In the light of
                 the fact that the appeal has been filed beyond the
                 time provided in the          Income Tax Act read with
                 relevant rules the appeal is dismissed on this basis.

                 In view of the above, the appeal is dismissed. Since
                 the      appeal is   beyond    time    and cannot          be
                 entertained the grounds of appeal are not being
                 considered separately.

                 In the result, the appeal is dismissed."

4.1   After hearing the Ld. DR and perusing the aforesaid finding of
the Ld. CIT(A), we are of the view that no doubt that assessee
remained non-cooperative before the Ld. CIT(A) and has not filed
any Application regarding condonation of delay, but we have also
seen that Ld. CIT(A) has not given sufficient opportunity to the
assessee   for   filing    the   Application    alongwith    evidence       for
condonation of delay. Therefore, in the interest of justice, we are
sending back the issue in dispute to the file of the Ld. CIT(A), with
the directions to Assessee that he should file the Application for
Condonation of Delay alongwith its evidence before the Ld. CIT(A)
for condoning the same and if the Ld. CIT(A) is convinced on the
issue of condonation of delay, then after condoning the delay, he

                                                       ITA NO.3966/Del/2014

should decide the issue in dispute, as per law, on merits after giving
full opportunity to the assessee of being heard.

5.    In the result, the Appeal filed by the Assessee stands allowed
for statistical purposes.

      Order pronounced in the Open Court on 02/09/2015.

      Sd/-                                               Sd/-

[T.S. KAPOOR]                                     [H.S. SIDHU]
ACCOUNTANT MEMBER                              JUDICIAL MEMBER

Date 02/09/2015
Copy forwarded to: -
1.    Appellant -
2.    Respondent -
3.    CIT
4.    CIT (A)
5.    DR, ITAT

                            TRUE COPY
                                                   By Order,

                                                   Assistant Registrar,
                                                   ITAT, Delhi Benches

    ITA NO.3966/Del/2014

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