2017 (10) TMI 1543

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..... or the Revenue : Shri Rajashekar Reddy L., CIT (DR) ORDER Per Shri A.K. Garodia, Accountant Member This is an assessee's appeal which is directed against the order of ld. CIT (A)- 7, Bangalore dated 23.02.2017 for Assessment Year 2011-12. 2. The grounds raised by the assessee are as under:- 3. It was submitted by ld. AR of assessee that in the present case, return of income was filed by the a .....

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..... me cannot come back and on this basis, it was held by him as per Para no. 7.7 of the impugned order that the appeal filed before the CIT (A) is not maintainable. In this regard, he placed reliance on judgment of Hon'ble Madras High Court rendered in the case of M. Jayabalan Vs. CIT as reported in 40 taxmann.com 218 (Madras). He submitted a copy of this judgment and pointed out that as per this jud .....

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..... nd pointed out that as per this judgment, it was held that when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred. 5. Regarding the reasons for delay, he submitted that the assessee had earlier preferred an alternative remedy available and therefore, there was sufficient and reasonable cause for delay in filin .....

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..... after withdrawal of the revision petition u/s. 264 is maintainable and it cannot be said that after filing the revision petition u/s. 264, the assessee cannot file the appeal before the CIT (A) even after withdrawal of the said revision petition. On this aspect, we decide the issue in favour of the assessee by respectfully following this judgment of Hon'ble Madras High Court. 7. Regarding the con .....

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..... e has to be condoned in the facts of the present case. Hence we condone the delay in filing appeal before the CIT (A) and restore the matter back to the file of CIT (A) for decision on merit of the appeal of the assessee. 8. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on the date mentioned on the caption page.
Case laws, .....

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