2016 (7) TMI 1510

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.... assessee : "(i) Whether on the facts and circumstances of the case, the Tribunal was justified in law in upholding the order of Commissioner of Income Tax (Appeals), rejecting the Appellant's prayer for condonation of delay in filing the appeal and thereby dismissing the appeal on the grounds of limitation ?" 3. As the dispute is within a very narrow compass, the learned Counsel for the parties request that the appeal itself could be disposed of at the stage of admission. At the request of the learned Counsel, the appeal itself is taken up for consideration for final disposal. 4. Briefly, the facts leading to this appeal are as under : (a) On 31st December, 2007, the Assessing Officer passed an order under Section 143....

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.... with the office of the Assessing Officer, instead of the office of the CIT(A). Therefore, on 12th May, 2011 the appellant requested the Assessing Officer to forward its appeal filed in its office to the CIT(A) to enable its disposal on merits. However, it was refused. This resulted in the appellant having to file a fresh appeal on 9th June, 2011 to the CIT(A) from the order of the Assessing Officer dated 31st December, 2007. This appeal was accompanied alongwith an application for condonation of delay listing out the aforesaid circumstances leading to the delay. (d) However, the CIT(A) by his order dated 4th August, 2011, rejected the appeal for condonation of delay and did not admit the appeal for consideration. (e) Being aggrieved,....

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....In fact, as the appeal pertained to the CIT(A) and not its office, the Assessing Officer ought to have immediately returned the appeal which was filed in the office of the Assessing Officer. This would have enabled the appellant to take appropriate steps and file the appeal with the office of the CIT(A). It is not the case of the Revenue that the appeal addressed to the CIT(A) was not filed with the Office of the Assessing Officer on 8th February, 2008 i.e. within the period of limitation. In case, the Assessing Officer had returned the appeal immediately to the appellant or had forwarded it to the office of the CIT(A) as would be expected of the State no delay would have taken place. This would have resulted in the appeal being considered ....