O R D E R

PER WASEEM AHMED, ACCOUNTANT MEMBER:

This appeal is directed against the order passed by the learned Commissioner of Income Tax (Appeals) [“CIT(A)”] dismissing the appeal of the assessee on the ground of delay of 72 days in filing the appeal before him.

2. Brief facts of the case are that the assessment was completed under section 144 of the Income Tax Act. Aggrieved by the said order, the assessee preferred appeal before the learned CIT(A) with a delay of 72 days. The learned CIT(A), however, declined to condone the delay and dismissed the appeal in limine observing that the assessee had adopted a negligent approach.

3. The learned Authorised Representative submitted that the delay was neither intentional nor deliberate. It was contended that the assessee was under a bona fide belief that Shri Sharana Veereshwar Sahakari Bank Ltd would rectify the incorrect bank data furnished to the department. It was further submitted that the assessee is serving as Principal of a College of Education with limited staff strength and was occupied with completion of semester work and conduct of examinations during the relevant period. Immediately thereafter, the assessee approached the t