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2022 (3) TMI 1409 - AT - Income TaxCondonation of delay filing appeal before CIT-A - Delayed contribution made by employees of Employees State Insurance Corporation and Provident Fund - CIT(A) has dismissed the appeal of the assessee on the ground that there was delay in filing the appeal before the CIT(A) as there was no affidavit filed by the assessee to explain the reason of the delay in filing the appeal - HELD THAT:- It is pertinent to note that there was delay in filing appeal before the CIT(A) and no affidavit for explaining the delay was filed by the assessee before the CIT(A). But the submissions which were submitted before the CIT(A) and quoted on para 4 of the order of the CIT(A), the assessee has given the explanation for the delay in filing the appeal. From the perusal of order it cannot be seen that the CIT(A) called for the affidavit of the assesse for explaining the delay. Since the assessee has not followed the proper procedure before the CIT(A), therefore, it will be appropriate to remand back the issue to the file of the CIT(A). We further direct the assessee to file the proper condonation of delay application along with the affidavit explaining the delay therein. Thereafter, the CIT(A) should decide the case on merit as well taking cognizance of the submissions of the assessee as per law. Appeal of the assessee is partly allowed for statistical purpose.
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