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TMI Blog2012 (5) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal, the only grievance of the assessee is that the ld. CIT(A) was not justified in dismissing the appeal of the assessee on the ground that assessee had not shown reasonable cause for the delay in filing the appeal. 3. The Registry has issued a defect memo pointing out that the appeal fee paid by the assessee was Rs. 500/- and therefore, the appeal fee paid by the assessee for its appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal and admit the appeal for hearing. 5. The ld. A.R of the assessee filed copy of Form No.35 which is the memo of appeal filed before the ld. CIT(A) which was not filed by him alongwith the appeal papers. From this, the ld. A.R of the assessee pointed out that he received the impugned order u/s 154 dated 20.12.2010 passed by the Assessing Officer only on 4.4.2011. He also presented be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2010 as the date of receipt of order by the assessee and calculating the limitation for filing the appeal from that date and holding that the appeal filed by the assessee before him was filed belatedly by 96 days. Thus, it was his submission that as the appeal was presented by the assessee before the ld. CIT(A) in time, the order of the ld. CIT(A) needs to be reversed and the matter be restore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 days of the receipt of the impugned order. Thus, the appeal filed by the assessee was within the period of limitation. The ld. DR has not controverted this factual position. In the above facts and circumstances of the case, we set aside the order of the ld. CIT(A) and remand the matter back to his file for deciding the appeal of the assessee on merits after allowing reasonable and proper oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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