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Judgment
PER MAHAVIR SINGH, VP:
These appeals by the assessee are directed against the respective orders of the Ld. Commissioner of Income Tax (Exemption), Delhi passed u/s. 12A(1)(ac)(iii) and u/s. 80G(5)(iii) of the Income Tax Act, 1961.
At the threshold, it is noted that there is a delay of 112 days in filing both the appeals before the Tribunal and for this the assessee has filed the petition for condonation. After hearing both the sides and perusing the records, we are of the view that reasonable cause has been attributed to the assessee for filing the belated appeals before the Tribunal, therefore, in the interest of justice, we condone the delay in dispute in filing both the captioned appeals, for which Ld. DR has no objection.
After hearing the rival contention and perusing the records, we find that it was the contention of the Ld. AR for the assessee that Ld. CIT(E), Delhi has not considered the full facts of the case, evidence and / or documents submitted by the applicant before him, which needs to be thoroughly examined by the Ld. CIT(E). Ld. DR relied upon the order of the Ld. CIT(E), Delhi.
Keeping in view the aforesaid factual matrix and in the interest of justice, we deem it fit and proper to remit back the issues in dispute to the file of the Ld. CIT(E) in both the appeals for its fresh adjudication, after giving adequate opportunity of being heard to the assessee. The Applicant through his Ld. AR is directed to fully cooperate the Ld. CIT(E) during the proceedings and produce all the necessary documents, evidences before him to canvass its case properly.
In the result, both the Assessee’s appeals are allowed for statistical purposes.